2013 (7) TMI 218

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....he relevant facts of the case in brief, as revealed from the impugned order is that the appellants imported coal vide Bill of Entry No. 470228 dated 1.10.2009. The appellant filed a refund claim of differential amount of duty arising out of reduction of price of the goods subsequent to the clearance of the goods for home consumption. The Deputy Commissioner of Customs by order dated 24.8.2010 reje....

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....tunity to amend the CA-1 Form before the Commissioner (Appeals) insofar as the Order-in-Original dated 24.8.2010 would be substituted in the place of Bill of Entry dated 1.10.2009. 3. The learned AR reiterates the findings of the Commissioner (Appeals). He submits that the appellant has consciously filed the appeal against the Bill of Entry. He submits that the appellant has also filed condonat....