TMI Blog2018 (1) TMI 464X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the goods or diversion thereof - there is no dispute on the basis of documents that there is no short receipt of the quantity which physically cleared from the bonded warehouse Kandla - appeal dismissed - decided against Revenue. - E/86767/16, E/CO-91155/16 - A/91600/2017 - Dated:- 17-11-2017 - Mr. Ramesh Nair, Member (Judicial) Shri. Deepak Chavan, Superintendent(A.R.) for the Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd physical receipt, jurisdictional officers have raised objection about their receipt of the goods cleared from bonded warehouse at Kandla. Accordingly, appellant have discharged duty liability on the said shortages pointed out by the Jurisdictional officers. Thereafter they filed refund claim. The refund claim was rejected by the adjudicating authority vide Order-in-Original No.R-2076/12-13 date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f quantity shown in the procurement certificate but all the documents such as gate pass of the terminal, surveyor weighment slips and Transport LR shows that whatever quantity they have received the same was lifted from the bonded warehouse therefore there is no short receipt of the quantity, accordingly, no duty was required to be paid. 4. I have carefully considered the submissions made by bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pt, weighbridge report and surveyor's report. The same cannot tally with Procurement Certificate quantity nor with the Bill of entry as the goods are supplied from a bonded warehouse(tank) of the marchant exporter under customs supervision at Kandla. Re-warehousing certificate is also proper. There is no document or evidence produced to them for alleged default. They have requested for refund ..... X X X X Extracts X X X X X X X X Extracts X X X X
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