2007 (12) TMI 120

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d its parts by M/s. GMMCO Ltd., Chennai from M/s. Caterpillar Far East Ltd., were assessed with a loading of Extra Duty Deposit (EDD) pending final determination if the value of such imports was depressed due to any relationship between the supplier and GMMCO. Vide Final Order Nos. 667 & 668/2000 dated 25-8-2000 [2000 (127) E.L.T. 508 (Tribunal)] of the Tribunal, the value declared by GMMCO was fo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s Act (the Act). 2. The instant appeal filed by the revenue seeks to vacate the impugned order. It is submitted that refunds could be granted only against claims made under Section 27 of the Act and that the respondents had not made any claim in terms of Section 27 as prescribed. Unless a claim was filed, admissibility of the same to the importer could not be examined. Moreover, the Commissione....