2013 (10) TMI 1102

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....i M S Reddy, Dy. Comm. (AR) The appeal and early hearing application are directed against Order-in-Appeal No. MUM-CUSTOM-SMP-358-12-13 dated 17/06/2013 passed by Commissioner of Customs (Appeals), Mumbai. 2. Since the appeal is taken up for final hearing, the application for early hearing has become infructuous and the same is dismissed. 3. The appellant, M/s. Ahmedabad Strips Pvt. Ltd., ....

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....at the goods on which VAT has been paid do not match in description with the goods imported and therefore, the appellant has not satisfied the department that goods sold and goods imported are one of the same and VAT liability has been discharged on the goods imported. Accordingly, the refund claim was rejected by the lower appellate authority. Aggrieved of the same, the appellant is before us. ....

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....the appellant has not proved eligibility to the refund claim. Accordingly, he pleads for upholding the impugned order. 6. I have carefully considered the submissions made by both the sides. I have also perused the bill of entry dated 25/10/2011. The said bill of entry shows the description as "assorted thickness cold rolled steel coils" and the size is given as 0.60mm and 1.0mm. Only the length....