2003 (7) TMI 371

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....lkar, DR, for the Respondent. [Order]. -  The appellants herein claimed refund of CVD paid on import of Petroleum Jelly sold on high sea sales basis to M/s. Richardson Hindustan Limited, on 7-2-1984 and the claim was rejected by the adjudicating authority vide his order dt. 27-5-1985. The Commissioner (Appeals) upheld the adjudication order; his order were set aside by the Tribunal, whi....

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....onsidered by the Assistant Commissioner. The claim was once again rejected by the Assistant Commissioner of Customs vide his order dt. 4-3-1996; the Commissioner (Appeals) upheld the rejection; hence this appeal before the Tribunal. 2. I have heard Shri Naresh Thacker and Shri S.V. Parelkar, ld. DR. The filing of the OTBE is required for ascertaining - (a)     The ca....

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....ing already been sanctioned to somebody else. The High Court had directed the Customs authorities to examine the reason for non-availability of the OTBE. The OTBE is stated to be not available with the appellants as the goods were sold to M/s. Richardson Hindustan Ltd. on high sea sale basis. The authorities below have not examined this aspect under the High Court directions. Since the particulars....