2006 (10) TMI 362

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....balani, Jt. CDR, for the Respondent. [Order].  This is an appeal by M/s. Arvind G. Daftary against the order-in-appeal passed by Commissioner of Customs (Appeals), Mumbai vide Order-in-Appeal No. 121/2005 MCH, dated 22-3-2005. By the said order the Commissioner (Appeals) has set aside the order of the Assistant Commissioner sanctioning refund of Rs. 1,68,951/- by way of remand to verify....

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....eal with consequential relief. (c)     On appeal by the department, the Tribunal vide their order dated 21-7-2003 directed the adjudicating authority for de novo consideration as to whether the higher rate of duty was passed on to its customers. (d)    The Assistant Commissioner of Customs sanctioned the refund claim vide his Order-in-Original No. S/26 (R)-....

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.... No. dated 22-3-2005, has held as follows : "I observe that the imported timber was used for captive consumption on company's own construction work and then disposed off as fuel. Therefore, there is every possibility of including the duty paid in cost of raw materials and subsequently in cost of construction." 4. In this particular case, I find that the imported material has been used i....