TaxTMI 
TaxTMI 
2018 (8) TMI 1699
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....oner (AR) for respondent ORDER Per: C J Mathew This appeal of M/s Ashapura Trade and Transport Pvt Ltd lies against order-in-appeal no. 375(CRC-1)/2011 (JNCH) IMP-313 dated 25th August 2011 of Commissioner of Customs (Appeals), Nhava Sheva, Mumbai - II, which has upheld the order of the original authority rejecting their claim for refund of Rs. 9,48,536/- on the ground of not having crossed t....
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....as deposit at the time of furnishing the bond for provisional assessment of goods. The first appellate authority upheld the rejection of the refund claim on the ground that they had availed CENVAT credit and, therefore, could not be entitled to the benefit of refund. 4. We are not convinced by this argument as the availment of CENVAT credit and its utilization is governed by another law over whic....
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....the first appellate authority has merely confirmed the rejection without ascertaining this aspect. 6. Learned Counsel points out that, in addition to the certificate issued by the Chartered Accountant that the said amount so deposited did not form a part of the value of the goods sold to their customers, the balance sheet for the year ending 31st March 2008 indicates that the said amount has been....