2008 (1) TMI 250

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 10(CRC)/2007 (JNCH) dated 28-7-2007 by which the learned Commissioner (Appeals) has upheld the sanction of refund claim to the respondents. 2. Heard both sides. 3. On perusal of the records, I find that the issue being in a narrow compass and at this stage the appeal itself can be disposed of. Hence, after dismissing the stay application, the appeal itself is taken up for disposal. 4. The issue .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ods had not been shipped and that the goods did not exist, there cannot be a presumption that the duty already paid could be recovered by way of sale of goods which in fact did not exist. This case is therefore out of the vires of presumption of Section 28D of the Customs Act, 1962. It is therefore held that the refund amount is due to the appellant sand accordingly it is ordered for due sanction. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X