2005 (8) TMI 452

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....ri B.B. Tiwari, Advocate, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Revenue is in appeal. The Respondents have imported various consignments of Cable Sealing Systems and filed refund claims on the ground that the item was correctly assessable under CTH 8547. Along with other such importers, a Writ Petition in 1989 on the classification of the said item was filed in the Bom....

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....pplication which was not in the proper format was also not to be valid with the appropriate and proper officer to be sanctioned the said refund. However, on 6B/Es, refund claim was sanctioned and in the case of other B/Es the refund claim was rejected as it was found that separate refund claims filed were hit by limitation of time by reckoning the date of filing of the separate refund claims in....

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....er (Appeals), postal receipt dated 8-7-1989 has been relied upon as evidence to decide the case that the claim is within time limit. Importer is said to have claimed consolidated refund vide letter dated 6-7-1989 and they have submitted copy of postal receipt dated 8-7-1989 in order to prove that claim is within time. However, these documents cannot be considered as evidence merely on the fact tha....