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2016 (6) TMI 392 - CESTAT MUMBAI

2016 (6) TMI 392 - CESTAT MUMBAI - TMI - Refund claim - Custom duty and interest paid towards bill of entry which was showing pending since 2007 - Rejected on account of non submission of documents - Import of 200 pcs of 1GB DDR 2 SD RAM Modules - Goods not cleared as per statement therefore re-called back by the supplier - Held that:- though no evidence was produced regarding the export of the goods but at the same time it is clearly observed by the lower authority in the impugned order the goo .....

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no refund shall arise. However in the present case, it has been informed by the assessment group of Customs that no out of charge was given to the said bill of entry and it also informed that no re-export permission was given to the importer, therefore either delivery of the goods should be given to the appellant and if department is failed to give delivery of the goods by not giving out of charge then appellant shall be entitle for the refund of the duty and interest paid by them. I therefore d .....

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s directed against Order-in- Appeal No. MUM-CUSTM-AMP-APP-518/15-16 dated 30/11/2015 passed by the Commissioner of Customs(Appeals), Mumbai Zone III, whereby Ld. Commissioner(Appeals) upholding the Order-in-Original No. DC/AS /1777/ 2013 ACC dated 9/12/2013, rejected the appeal filed by the appellant. 2. The fact of the case is that the appellant had imported one box; weighting 6.88 kg, having 200 pcs of 1GB DDR 2 SD RAM Modules from M/s. Micro Semiconductor Asia Pvt Ltd, Singapore vide B/E No. .....

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on 3/1/2013 vide ICEGATE reference No. IG03011312629339038 and internet transaction No. CK23813289. Realizing their mistake, the appellant filed the refund claim on 11/1/2013 for the amount of ₹ 1,83,723/-. By deficiency memo the appellant was asked to submit all the import and export documents. Appellant vide their letter dated 29/3/2013 conveyed to the custom authority that the original copy of duplicate Bill of Entry NO. 1599950 dated 13/6/2007 was not available with them as no physica .....

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e claim, the appellant is before me. 3. Shri. Anil Balani, Ld. Counsel for the appellant submits that as per their knowledge goods have been re-exported and they have received back money i.e. value of the goods from their foreign supplier therefore they were not suppose to pay duty on the said goods. However appellant paid the duty alongwith interest oversightly therefore the said amount should be refunded to the appellant. As regard the re-export of the goods he submits that the foreign supplie .....

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