2016 (3) TMI 189

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....jnish Kr Singh, CA For the Respondent : Shri G R Singh, AR ORDER PER: B RAVICHANDRAN: The appeal is against the order dated 19.06.2015 of the Commissioner of Customs (Appeals) Airport, New Delhi. 2. The brief facts of the case are that the appellant are engaged in import and sale of various electronic items. They have refund claim for an amount of Rs. 5.1,50,272/- in terms of Notifi....

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....old in terms of invoice dated 21.04.2013 but the delivery was made as per delivery challan dated 29.04.2013 only. He submitted that in terms of Master Supply Agreement dated 22.04.2012 between the appellant and the Indian buyer of the imported good, the seller shall raise invoice for the charges once the product is ready to shift from China to India with required customized features (Clause 4.2). ....

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.... goods were not sold on VAT payment by the appellant. 5. On hearing both the sides and on perusal of the appeal records, it is clear that the refund of Rs. 90,106/- was rejected only on the ground that the invoice dated 21.04.2013 is prior to the date of Bill of Entry. The Original Authority recorded that it is doubtful as to whether the same goods were sold, which were imported. On such doubt,....