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M/s Tirupati Trading Versus CC, New Delhi

2016 (6) TMI 305 - CESTAT NEW DELHI

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 fi .....

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ding specifically against enhancement of value, at this stage the rejection of refund cannot be faulted. Admittedly no appeal was filed against the purportedly faulty orders of Commissioner (Appeals). - Decided against the appellant - Customs Appeal .....

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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 or .....

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Authority for a reasoned order, afresh. On the second round of litigation by the Original Authority he confirmed the enhancement of value again and further imposed penalties on the appellant. Further appeal was filed against these orders resulting i .....

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e 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 pass .....

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nhancement and on penalty. However, two other appellate orders No. 335 and 336 dated 27/5/2013 and 28/5/2013 did not give a clear finding conclusively regarding enhancement of value and did not set aside the original order on that account. The penalt .....

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