9911796707
TMI Blog2019 (5) TMI 829X X X X Extracts X X X X X X X X Extracts X X X X ..... 016. 2.The above appeals have been filed raising the following substantial questions of law:- "(i) On facts and in the circumstances, was the learned Single Member of the Tribunal justified in assuming jurisdiction for hearing of Appeal No.C/40787/2016, in a manner contrary to Section 129C(4)(b) of the Customs Act, 1962, in as much as the Commissioner of Customs (Appeals) has decided the issue based entirely on classification of goods? (ii) On facts, and in the circumstances, was the Tribunal correct in dismissing ex parte the Appeal No.C/40787/2016? (iii) On facts and in the circumstances, was the Tribunal correct in holding that the Revenue had filed appeal before the first appellate authority within the period of limitation prescr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the claim made by them was examined on the conditions stipulated in the notifications, more particularly, as contained in Notification No.6/2008-Cus dated 28.04.2008. 6.The original authority sanctioned two refund claims, one for Rs. 7,21,828/- and the second for Rs. 4,86,347/- in full, after recording that the Chartered Accountant had certified the correlation between the "goods imported" by the appellant and the "goods sold" by the appellant in India. The Department preferred appeals before the first appellate authority, who dismissed the appeals on account of delay in filing the appeal under Section 129 D(3) of the Act. On appeals before the Tribunal, the Tribunal vide common order dated 06.10.2015 allowed the appeals filed by the D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ales tax or value added tax, as the case may be, by the importer, on sale of such imported goods. The adjudicating authority appears to have done a thorough scrutiny of the documents and granted refund in full. 10.The findings of the first appellate authority and the Tribunal, in our considered view, are not sustainable, considering the facts and circumstances of the case, as the adjudicating authority himself was satisfied that amount of claim for refund in full was sustainable. 11.Thus, for the above reasons, the appeals, filed by the appellant are allowed, the orders passed by the Tribunal and the Commissioner (Appeals) are set aside and the substantial questions of law are answered in favour of the appellant. No costs. Consequently, c ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
