2011 (6) TMI 553

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....or the Respondent. [Order per : M.V. Ravindran, Member (J)]. - This appeal is directed against the Order-in-Appeal No. 3(GRM) CUS/JPR-I/2007, dated 16-3-2007. 2. The brief facts involved for consideration in this case are that the appellant filed a refund claim consequent to the Final Order of the Tribunal in their favour, as regarding classification of the Sawn Timber. The appellant....

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....eal and also draws our attention to the Chartered Accountant's certificated produced before the ld. Commissioner. It is his submission that the Chartered Accountant has given a certificate which indicates that the value of the goods imported, approximately is Rs. 14,677.22 CBM and they have sold the goods at the value of Rs. 12,000/- and Rs. 13,000/- per CBM. 4. Ld. Departmental Representa....

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.... that burden of excess duty was not passed on by them to any other person/party. In this regard, I find that the Appellant has contended that, the cost price of the goods worked out to Rs. 14,677/-, they have sold the said goods on loss. In support of their contention they submitted CA certificate and cash credit memo regarding sale of the goods. In this regard, I find that, the CA certificate onl....

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....ppellant had categorically specified at Sl. No. 4 as to "Customs duty as per Bill of Entry". This would indicate that Chartered Accountant has considered the duty paid by the appellant on the Bill of Entry. The perusal of the Bill of Entry clearly indicates that the Assessing Officer has enhanced the rate of duty from 5% to 15% and the said amount was paid by the appellant. It would indicate that ....