2017 (1) TMI 690

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....S. S. Garg The present appeal is directed against the impugned order dated 21.11.2014 passed by the Commissioner (A) whereby the learned Commissioner (A) has allowed the department appeal and set aside the Order-in-Original. 2. Briefly the facts of the case are that the appellant filed a shipping bill No.334/10 dated 6.4.2010 with Custom House, Karwar for the export of 24,600 WMTs of iron or....

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....ed the refund claim filed by the appellant. Being aggrieved by the said order, Revenue filed the appeal before the Commissioner (A) mainly on the ground that while sanctioning the refund amount, the Asst. Commissioner of Customs ought to have verified whether the incidence of duty had been passed on to any other person or not and if the same has been passed on, then the refund amount should be ord....

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....ame. The shipping bills filed by the appellant in respect of the said export was assessed provisionally without allowing deduction towards 8% moisture content in the export consignment for want of a chemical analysis report. He further submitted that the shipping bill was finally assessed and it was found that the appellant has paid excess export duty and thereafter filed the refund claim and the ....

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....mitted that as per Circular No.7/2008/Cus. dated 28.5.2008 issued by CBEC, the Asst. Commissioner should have gone through the details of balance sheet and other related financial records in order to decide whether the assessee had passed on or not, the incidence of duty to any other person. He further submitted that in this case the Asst. Commissioner has not properly followed the Board s Circula....