2005 (4) TMI 454

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., for the Appellant. Shri H.C. Verma, JDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. - In this appeal the appellants have disputed the correctness of the impugned order-in-appeal vide which the Commissioner (Appeals) has disallowed their refund claims and affirmed the order-in-original. 2.We have heard both the sides and gone through the record. From the record, we find....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d therein have to be fulfilled and one of those conditions is the submission of original copies of the invoices in order to prove the sale of the motor cars and also to show that manufacturer had not collected the duty from the purchasers of the motor vehicles and if collected, had refunded the same equvilent to the exemption duty amount. But the appellants as we find from the record, have failed ....