2018 (3) TMI 1120

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....at, C.A. for Appellant Shri  A.B. Kulgod, Asstt. Commr.  (A.R) for respondent Per :   Ramesh Nair The facts of the case are that the appellant had purchased the goods namely 'Pontoon with Spuds' from M/s. Dempo Engineering Ltd., Goa on payment of duty. There was a dispute of classification of the goods, on settlement of the classification dispute though arose, an exces....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....st the said letter dt. 16.5.2008 before the Commissioner (Appeals) who rejected the appeal, therefore the present appeal. 2. Shri Darshan Ranavat, Ld. Chartered Accountant, appearing on behalf of the appellant submits that since the refund claim was due to  the appellant they were entitled for the refund. Hence the Ld. Commissioner (Appeals) should have considered and directed for sanction....