2008 (10) TMI 568

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....acko, Member (J)]. - M/s. Vikrant Tyres Ltd., Mysore had filed 4 refund claims in respect of the excess duty paid by them on brass-coated steel tyre cord imported from Belgium and cleared under 4 Bills of Entry. These claims were made on the ground that the interest paid by the claimant and included in the relevant invoices for deferred payment of price of the goods was not includible in the asses....

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....ubstantiated. The appeal preferred against the order of the original authority was also dismissed. Hence the present appeal against the appellate Commissioner's order. 2. After hearing counsel for the appellants and learned SDR for the respondent, we note that there had been change of name of the claimants over a period of time. The refund claims were filed by them as M/s. Vikrant Tyres Ltd.....

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.... price of the goods. The original authority, however, refused to recognize the correspondence between M/s. J.K. Industries Ltd. and the suppliers as relevant to the refund claim. The refund claimant was held to have not correlated the evidence with the subject import. Consequently the refund claims came to be rejected on merits. The appellate authority also held that no documents had been produced....