2007 (12) TMI 359

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....J. Arthur Prem, Advocate, for the Respondent. [Order]. -  This appeal is filed by the Revenue against the Order-in-Appeal No. 06(CRC/2007 dated 9-3-2007. 2. Considered the submissions made by both sides. It is the submission of the learned SDR that the refund claim, which has been sanctioned to the respondent, was passed by the learned Commissioner (Appeals) without considering ....

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....ondent were not at all received in India. The respondent paid the duty on filing of the Bill of Entry without checking the receipt of the goods. Subsequently, when the goods were received short, the appellant sought the refund of the excess amount of duty paid by them. I find that the learned Commissioner (Appeals) has come to the correct conclusion in this case. If the respondent has not received....