2011 (9) TMI 265

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....ma, Consultant   for the Respondent Per Archana Wadhwa : Being aggrieved with the order passed by the Commissioner (Appeals), revenue has filed the present appeal. I have heard Shri R. Jagdev, learned SDR for the Revenue and Shri J. M. Sharma, learned Consultant for the respondents. 2. The brief facts of the case are that appellant had imported goods under the cover of Bill of E....

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....r, some of the quantity of the imported goods was found to be not sold by the appellant involving the SAD amount of Rs.72,782/- and the claim in this regard stands withdrawn by the appellant vide their letter dated 5.10.2009. The adjudicating authority thereafter proceeded and rejected the claim in respect of the Bill of Entry No. 101960 dated 8.11.2007 on the ground that the triplicate or any oth....

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....ption notification 102/2007-Cus dated 14.9.2007. That have also contended that they have also fully complied with the provisions of Para 5 [(5.1) to (5.3)] of the CBEC Circular No. 6/2008 dated 28.4.2008, by filing all the documents required therein.  4. The Commissioner (Appeals) held as under :  "7.3 It is observed that the only observation by the adjudicating authority, for reje....

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....hich is as follows:- "(e) the importer shall, inter alia, provide copies of the following documents along with the refund claim: (i) document evidencing payment of the said additional duty; (ii) invoices of sale of the imported goods in respect of which refund of the said additional duty is claimed; (iii) documents evidencing  payment of appropriate sales tax or value added tax, a....