2016 (1) TMI 1193

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....espondent ORDER This appeal has been filed by M/s. Sun Tex against order-in-appeal No. 91(GR.CRC-I)/2012 JNCH-IMP/83 dated 16/02/2012 relating to denial of interest on refund sanctioned to the applicant. 2. The appellant filed bill of entry no. 73554 dated 02nd July 2009 for clearance of 1000 MTs polyester chips which was assessed to higher duty of Rs. 95,34,864/- on revised value of US$ ....

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....shed only on 22nd September 2010 and the refund had been sanctioned within three months of the latter date.  4. Learned Counsel for the appellant has relied upon the decision of this Tribunal in Hindustan Sanitaryware & Industries Ltd v. Commissioner of Customs, Kolkatta [2004 (168) ELT 243 (Tri.Kolkata)] and  Puja Poly Plastic Pvt. Ltd. v. Commissioner of Customs, Kolkata [2004 (171)....

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....the impugned order as well as the findings of the original authority. 6. It is seen that the refund claim has arisen in consequence of allowing of the appeal of the importer on the issue of valuation by Commissioner (Appeals).  Admittedly, the refund claim was filed on 27th July 2009 but, which Revenue, however, contends to have been incomplete as the requirement of original documents acco....

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....urn the application to the applicant, within ten days of receipt in the event of any deficiency, to enable the applicant to re-submit the application after rectifying the same. 8. Even if the claim of revenue that the documentation is incomplete is not in doubt, it is seen that no such deficiency was brought to the notice of the applicant.  In these circumstances, the claim of incomplete a....