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2015 (5) TMI 961
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....Additional Collector (A.R.) ORDER Per: M. V. Ravindran: This appeal is directed against Order-in-Appeal No. 2712 (CRC-1)/2014(JNCH)/IMP-2576 dt. 14.7.2014. 2. Relevant facts that arises for consideration are the appellant had filed an application for refund of an amount of Customs duty paid by them which was in excess. The said refund claim was returned by the office of the Commissione....
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....ty liability and said refund claim cannot be returned for the reason that refund claim filed by a M/s. Noble Natural Resources India Private Ltd. has been rejected, he would submit that as per the provisions of Section 27 of the Customs Act, 1962, refund application could be filed by any person who has borne the incidence of duty. He would and take us through the Order-in-Appeal and submit that th....
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....refund claim, which has been rejected. We find from the entire records that the appellant herein was claiming the amount as refund, on the ground that they have borne the incidence of duty. This assertion of the appellant seems to have been overlooked by the adjudicating authority or the office of the Commissioner of Customs (Import), Uran. In our considered view, the least of the office of Commis....