2016 (12) TMI 765

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....missioner(A.R.) for the Respondent Per : Ramesh Nair The appellant imported a consignment said to contain Ethoxy Methylene Diethyl Malonate vide Bill of Entry 2011/5 dated 1-11-91. Subsequently the said importer filed an application dated 11-5-92 for refund of custom duty for sum of Rs. 2,20,492/-. The claim was rejected vide Order-in-Original No. S/26-Gr 2A-61/92 dated 23-8-95 on the ground....

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....ppeal was filed before the Commissioner (Appeals) which came to be rejected by upholding the Order-in-Original therefore the appellant is before us. 3. None appeared on behalf of the appellant. 4. Shri. V.R. Reddy, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 5. We have carefully considered the submissions made by Ld. A.R.....

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....nufactured out of the imported input i.e. DPCO price which is fixed by the government and therefore extra payment of duty does not influence the DPCO price of the goods. We observed that both the lower authorities have not considered all these above submission in the proper perspective as no finding was given on the aforesaid submission made by the appellant. Both the lower authorities were mainly....