Refund of duty on non-received consignments upheld on port trust certification and insurance records.

Refund of duty on consignments not received was sustained where the Kolkata Port Trust certificate and allowed insurance claim records supported non-receipt. The Commissioner (Appeals) treated that material as sufficient evidence, and the record did not show actual receipt of the consignments. Revenue's contrary material did not dislodge the finding of non-receipt, so the refund allowance was maintained.

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Issues: Whether the assessee was entitled to refund of duty paid on consignments that were not received, on the basis of the Port Trust certificate and the insurance claim records.

Analysis: The Commissioner (Appeals) accepted the claim on the strength of the certificate issued by the Kolkata Port Trust and the insurance claim allowed in respect of the consignments in question. The record did not show that the consignments had in fact been received, and the material placed by the Revenue did not dislodge the finding of non-receipt.

Conclusion: The allowance of the refund was upheld and the Revenue's appeal was rejected.

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