2015 (12) TMI 925

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Appellant. Dr. A.K. Nigam, Additional Commissioner (AR), for the Respondent. ORDER In both the cases, the issue involved is whether the appellant is eligible for the refund of Customs duty paid by them. The dispute is in respect of consignments of palm oil imported by the appellant and transferred to their warehouse. On the day when the Bill of Entry was filed, the tariff value was high....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ry and time of removal, tariff value got changed and therefore, within such a short interval, the appellant could have decided to transfer the liability and claim refund is also not reasonable. When the refund claim arises within two or three days and within 15 days, a refund claim is filed, the obvious conclusion would be that the appellant was clearly aware that by the time, the crude palm oil g....