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2016 (6) TMI 305 - CESTAT NEW DELHI

2016 (6) TMI 305 - CESTAT NEW DELHI - TMI - Rejection of refund claim - Enhancement of value - Duty paid under protest - Held that:- it is clear that on the second round of litigation, the appellate orders based on which the refund claims were filed, and later rejected, did not give a clear finding regarding enhancement of value though the para dealing with the said enhancement is verbatim reproduction in all the three orders. Somehow the final finding portion are not figuring in the two of the .....

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DR) - for the Respondent ORDER The appeal is against order dated 03/2/2015 of Commissioner (Appeals), New Delhi. The brief facts of the case relevant to this appeal are that the appellants filed three bills of entry for clearance of imported Synthetic Knitted Fabric. The Assessing Authority ordered for enhancement of value from U.S. $ 1.30 per kg. to U.S. $ 2.50 per kg. based on other contemporaneous import. The appellant paid the duty under protest and preferred appeal. The Commissioner (Appeal .....

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The Original Authority allowed refund in one bill of entry and rejected the other two stating that the Appellate Authority has given relief only with reference to penalties. Aggrieved by this, the appellant filed appeal before the Commissioner (Appeals) who recorded that the three orders passed by Commissioner (Appeals) on identical set of facts had in fact resulted in two sets of outcome, namely, the first order-in-appeal 337 dated 27/5/2013 gave detailed finding against enhancement of value, .....

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