2001 (7) TMI 854

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.... the Respondent. [Order]. - This is an appeal filed by the importer against the decision of Commissioner (Appeals) Air Port, Mumbai. Confirming the order of the Assistant Commissioner dismissing the refund application. 2. The appellant imported Graphite Brush CKR Table No. TN B/25 No. 11 Size 40 x (10 + 10) 55 (2) Graphite Brush holder. Table No. TN-B/2, Sr. No. 10, Size L 40 x 20 wh....

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....on of qualified engineer and they found that the specification of the goods shipped is different from specification of the goods which were ordered. The re-export of the goods was done after obtaining the RBI permission and getting clearance from the foreign seller who agreed to bear airfreight charges. It is the claim of the appellant before me that he is entitled to refund. On the other hand it ....

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....rchaser can return of the goods. The transaction between seller and purchaser may not have any effect on the applicability of the Customs Act. If any money is to be claimed from the Customs department it must be on the basis of the letter of law. Here at the time of inputs in July, 1993 the Customs duty was paid without any demur. If any refund has to be obtained of the same, their proper procedur....