2014 (11) TMI 234

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....shok Jindal: The appellant is in appeal against the impugned order rejecting their refund claim of revenue deposit paid by them at the time of clearance of imported goods. 2. The brief facts of the case are that at the time of importation of goods as there was a dispute of valuation, therefore they were clearing the goods on 1% of revenue deposit. Later on, when the dispute was settled they ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eals) did not follow the instructions. Further more, he submits that it is a revenue deposit made by them at the time of clearance of the goods to secure the interest of revenue for consideration of the issue of valuation. As the similar issue came up in IDMC Ltd. 2013 (289) ELT 389 wherein this Tribunal has held that at the time of clearance of goods, the revenue deposit made by them does not for....