2007 (8) TMI 192

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... w Delhi, for supply and installation of DTS System, at a price of Rs. 81,89,000/-. The appellants imported parts of DTS System. It appears that the Customs authorities charged excess duty at the time of clearance of the impugned goods. The appellants tiled refund claim application for refund of Rs. 4,43,496/-. The lower authorities rejected the refund claim on the ground of unjust enrichment. This .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e Commissioner (Appeals) to examine the invoke with the ledger account. Therefore, the findings of the Commissioner (Appeals) is beyond the remand order. 3. The ld. DR reiterates the findings of the Commissioner (Appeals). 4. After hearing both the sides and on perusal of the records, I find that the Tribunal vide Final Order dated 27-2-2006 categorically directed the Commissioner (Appeals) to e .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X