2018 (1) TMI 380

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....dent-Revenue ORDER Per: Dr. D.M. Misra Heard both sides. These two Appeals are filed against Order-in-Appeal No.199-200/2014/Cus/Commr.(A)/AHD dated 23.5.2014 passed by the Commissioner (Appeals), Customs, Ahmedabad. 2. Briefly stated the facts of the case are that the Appellant had filed two refund claims amounting to Rs. 1,19,492/- and Rs. 7,37,136/-, pursuant to the Order-in-Appeal ....

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.... protest at the time of clearance of the goods, in the balance sheet, under heading "receivable", therefore, the amount of duty paid under protest must have been recovered from the customers as cost of the product. He submits that they have shown the invoices, ledger, balance sheet and also the CA certificate, where under it has been certified that even though the duty was paid under protest in th....

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....inancial year shown as "Loans and Advances". Also, the CA certificates are now produced. Therefore, for verification of the same, the matter need to be remanded to the adjudicating authority. 5. Heard both sides and perused the record. I find that in the impugned order, the ld. Commissioner (Appeals) observed that since the Appellant had not shown the amount of customs duty sought as refund und....