2014 (3) TMI 971

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.... Nagvenkar, Addl. Commissioner (AR), for the Respondent. ORDER The appellant is in appeal against the impugned order wherein the refund claim was rejected by both the lower authorities. 2. Brief facts of the case are that the appellant being a Research Institute imported a consignment of goods declared as "Telescope Valve and Handling Equipment" under an agreement with their foreign ....

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....ds the out of charge was given and no shortage was reported at that time, Therefore, after five months after the clearance of the said goods from the customs, claiming that certain equipments were missing are not tenable." Accordingly, the refund claim was rejected by both the lower authorities. Aggrieved by the said order, the appellant is before me. 3. Heard both sides. 4. The le....

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....It is further submitted that the appellant has obtained a certificate from the supplier to that effect also. 5. On the other hand, the learned A.R. opposes the contention of the .learned Counsel and submits that although these equipments came later-on without any consideration but their refund claim is barred by limitation as they filed the Bill of Entry and also paid duty without receivin....