2017 (3) TMI 450

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....ent Order Revenue is in appeal against order-in-appeal no. 137 (CRC)/2006 (JNCH) dated 25^th August 2006 of the Commissioner of Customs (Appeals), JNCH. 2. It would appear that M/s Vinka Industries filed bill of entry 920103 dated 20^th July 2005 for clearance of 'cobalt metal powder virgin (unwroght and unalloyed)' being input for manufacture of 'diamond segments'. The goods were assesse....

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....pport for the refund claim. The first appellate authority examined the contentions including the eligibility for exemption, made by the importer and directed the lower authority to re-examine the issue. Revenue is in appeal against this direction. 3. The appeal of Revenue is based on the very same grounds that were noted by the original authority, the decision of the Hon'ble Supreme Court supra....

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....jection of the refund claim but identifies lacunae that impede processing of the claim. It also goes on to advice the applicant to either produce an order-in-appeal setting aside the assessment or to get the bill of entry re-assessed. The impugned order does not set aside the said communication which is not disputed by Revenue but merely directs the lower authority to examine the claim for benefit....