1995 (8) TMI 194

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.... [Order]. -  This appeal is directed against Order dated 22-1-1991 of Collector of Customs (Appeals), which upholds the order of Assistant Collector rejecting the refund of duty of Rs. 23,393/- (Rupees Twenty three thousand three hundred ninety three only). 2. Arguing for the appellants, the ld. Law Officer of the Appellants Company submitted that they had imported a consignment co....

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....11-1987 held that the appellant had been able to establish a prima facie case for the refund. He, therefore, set aside the impugned order with direction to the Assistant Collector to consider the claim for refund de novo in the light of evidence discussed in his order. The Assistant Collector, however, again rejected the claim on the ground that claim cannot be accepted only because the invoice me....

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....13-11-1987, the Collector had observed as under :- "The appellants have repeated the argument in the appeal and have sought to establish that the consignment consisted of 2 packages and only one package containing 41,584 pieces of discs was received. They have also stated that it is evident from the International House Airway Bill No. 906437, a photocopy of which they have furnished, that the c....

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....prima facie case for refund. I, therefore, set aside the impugned order with direction to the Assistant Collector to consider the claim for refund de novo in the light of the totality of the evidence discussed above. The appeal is disposed of accordingly." 6. It is clear from this order that Collector had seen International House Airway Bill which indicated 2 cartons of a total chargeable ....