2018 (8) TMI 1699

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....Shri Manoj Kumar, Assistant Commissioner (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 25^th 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. 9,48,53....

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....esent appeal is restricted to the amount paid 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 ....

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....have been undertaken by the original authority and 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 31....