2003 (7) TMI 371

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....]. -  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, which extended the benefit of Notification N....

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....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 cash number under which duty was paid, for the ....

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....h 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 required are available on the duplicate and quadrupl....