2016 (6) TMI 612

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..... ter came up for hearing, appellant forgoes to argue on the issue no.(i) & (ii) appearing at page 31 and 32 of the appeal folder. By this, no refund is admissible to the appellant on such count. Appellant says that the refund has also been paid back to the Treasury. But there is a time gap between the refund received and paying back thereof to the Treasury. Learned Adjudicating Authority is directe .....

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..... of duty, quality and value of the goods and duty payable not being verifiable, the appellant is not entitled to refund. All these queries could have been resolved conducting an enquiry fairly on the basis of the invoices placed before the Adjudicating Authority. Public Authority is expected to serve public interest causing enquiry form third party discharging public duty without laxity. Therefore, .....

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..... uthority, to cause scrutiny and the appellant should be granted opportunity to explain its case to the Adjudicating Authority as to whether the claim is confined to Customs duty part only. If he is satisfied with the explanation of appellant and that is evidenced, he shall pass appropriate order in accordance with law. 5. Appellant should be afforded reasonable opportunity of hearing before passi .....

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