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M/s. Diamond Mink Blankets Ltd. Versus Commissioner of Customs (Exports) , Chennai

2016 (10) TMI 141 - CESTAT CHENNAI

Refund - proper officer - Designation of Authority before whom refund application can be filed - absence of the definition of jurisdictional customs officer and section 27 having used the term “Assistant Commissioner /Deputy Commissioner of Customs” .....

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ion in the case of M/s Medsource Ozone Biomedicals Pvt Ltd Versus The Commissioner of Customs, The Assistant Commissioner of Customs [2015 (10) TMI 2263 - MADRAS HIGH COURT] relied upon. - Appellant entitled to be dealt due process of law before .....

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to learned Commissioner (Appeals) - appeal disposed off. - C/42051/2013 - Final Order No. 41407/2016 - Dated:- 22-8-2016 - Shri D.N. Panda, Judicial Member Shri S. Murugappan, Advocate for the Appellant Shri R. Subramaniyam, AC (AR) for the Responden .....

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o have been filed before the Assistant Commissioner of Customs (Refunds) and a day before the date of expiration of the limitation. 2. Perusal of the record shows that learned Commissioner (Appeals) was of the view that refund application ought to ha .....

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d section includes officers of different designations. 3. If the contention of Revenue is considered that refund application should have been filed before Assistant Commissioner of Customs (Refunds), they should have designated the Assistant Commissi .....

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efund. In absence of the definition of jurisdictional customs officer and section 27 having used the term Assistant Commissioner /Deputy Commissioner of Customs to entertain the refund application, following the ratio laid down by Hon ble High Court .....

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