2005 (3) TMI 636

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....akrishnappa, JDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - The appellants' claim for refund of Customs Duty paid has been rejected by the original authority. The first Appellate Authority has confirmed the original authority's findings and the order. Hence the appellant has come before this Tribunal for relief against the impugned OIA No. 355/2003-Cus., dated 28-8-2003....

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....ry, they could notice that 450 nos. only were received. This was brought to the notice of the department. The balance quantity was received subsequently. Since initially duty for the entire quantity was paid, the appellant wanted to cancel the Bill of Entry for the second consignment. Since the department did not agree, for the balance quantity of 298, duty was paid again and clearance was effecte....

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....;      Copy of Invoice Nos. 18822/A and 24486 dated 27-9-2001 (vi)       Copy of Certificate of Origin Nos. L 121463 dated 13-6-2001, L 600073 and L 600074 dated 15-6-2001 (vii)      Copy of Certificate issued by Superintendent of Central Excise, Doddaballapur Range (viii)     Copy of Certi....

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.... in his letter dated 9-8-2001, has clearly stated that due to mistake in their dispatch section, both the invoices were dispatched for each of the consignment. This actually has caused confusion. There is also a letter from Deutsche Bank that they had not made any remittance in respect of the second consignment. Even though the appellants took Modvat credit on the entire CVD, they had not taken Mo....