2008 (9) TMI 716

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.... Shri D.S. Negi, SDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. -  The history of this case start from the year 1974 when the appellant M/s. Food Corporation of India imported 7,600 MT of Urea vide bill of entry No. 4, dated 1-10-74 at the Port of Navlakhi in Gujarat. After provisional assessment, they paid Rs. 52,61,887.95 on the same day. After that, according to t....

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....s also rejected by the Appellate Commissioner vide order-in-appeal No. 3588/88B.C.H., dated 21-10-88. He held that the appellant had not produced any evidence to show that the appeal was filed in time. He did not accept the copy of the peon book produced by the appellant showing receipt of a letter dated 15-3-75 as evidence for filing the return. While deciding the appeal against the aforesaid ord....

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....om the correspondence the conclusions have to be arrived at. Learned Advocate pointed out that the assessing officer had called for document before the assessment of bill of entry but this does not help them. However, the learned Advocate claims that they had filed refund claim on 15-3-75 for Rs. 3,13,470.75 and the second claim was a revised claim. Aas rightly observed by the Commissioner (Appeal....