2003 (3) TMI 579

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.... Pardeshi, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appeal is against the order of the Commissioner (Appeals) confirming the dismissal of a claim for refund filed by the appellant. 2. The appellant placed on 19-12-1986 an order No. BAB/86-87/810 on Airbus Industrie, Hamburg for supply of five items of sealing compound. Airbus Industrie in turn placed an ....

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....ound that even if there was a difference in the invoice price of the commodity, this would not explain the difference in the packing charges which was shown to be $ 30 in the invoice but $ 120 in the packing list; there was a difference in the purchase order mentioned in the telex dated 29-9-1987 confirming to the appellant that there was a mistake in the invoice and the purchase order in the lett....

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....ustrie located at Hamburg. This is referred to in the correspondence made between Airbus Industries in India and Airbus Industries in the United States. The telex dated 29-9-1987 from Beverly Ross, Supervisor of the Product Research and Chemical Corporation, accepts that there was a mistake in the unit price column in the original document and the genuineness of these documents are not doubted by ....

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....ly the price might have been known. It is also well to note that the order has been placed by the Government of India undertaking. The Assistant Collector's view that Airspares and Airbus Industries are different organisations is clearly based upon some misunderstanding, as we have explained, one is a part of another organisation. 4. The Commissioner (Appeals) view that the proper course w....