TaxTMI 
TaxTMI 
2011 (10) TMI 84
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....dra Nagar, SDR for Respondent Per : Mr. M.V. Ravindran; All these appeals are directed against the order in appeal No. OIA No. 335 to 344-KDL/Cus/Commr(A)/Ahd dated 07.9.2005 2. Heard both sides and perused the records. 3. The issue involved in these appeals is regarding the refund of excess amount of duty paid by the appellant on the transactions of High Sea Sale procurements. 4....
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....llant rejected on the ground of assessment has not been challenged. Hence the question of refund does not arise as per Asst. Commissioner (Customs). Appeal filed was dismissed by commissioner (Appears) on the ground bar. There are ten B/Es and 10 olA number and therefore separate 10 appeals have been field, though the contentions and facts of the case remains same in all the 10 appeals. We are ....
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.... considered and we did not have any option to accept the views of assessing officer to accommodate our plant requirement and save the demurrage on the vessel. We have filed the refund claims immediately with the customs house and hoped that there would not be any problem to resolve the issue later since the Board has already issued the guidelines to deal with such cases for the assessment. Hence,....
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....econtrolled commodity and issue and sale price are fixed by central Government. Therefore, we could not afford the unauthorised financial burden and hence the matter was referred to the appropriate authority with a hope that the Hon'ble Commissioner (Appeals) will assess the issue on merits but our hope went in vain because the appeal was rejected simply on the ground of time bar. Again , in view....