2004 (5) TMI 406

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....[Order]. - The appeal of the appellants is directed against the order-in-appeal, whereby the claim for refund of Rs. 91,666/- has been rejected. It is claimed by the appellants that while calculating the payment of fortnightly duty liability, they had erroneously included the duty liability in respect of a consignment, which was exported without payment of duty under bond. On detecting the arith....

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....ing to confirmation of export has been placed before him. I note that, since there is a categoric finding of the adjudicating authority to the effect that the export under bond had taken place, the observation that proof of export having not placed before the Commissioner (Appeals) amounts to invoking a new ground for rejecting the claim, which, not only is factually incorrect but also legally not....

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....ince the appellants were paying duty on fortnightly basis, in terms of the requirements of the procedure of payment of duty on fortnightly basis, the appellants were required to tabulate the details of the removal made from the factory, including the removal for export under bond and work out an aggregate total of the entire duty to be paid and subsequently reflect such payments from the various s....