2018 (10) TMI 567

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....jan, Superintendent (AR) for the Appellant. Shri B.G. Chidananda, Advocate for the Respondent. ORDER [Order per: M.V. Ravindran] These two appeals are filed by the Revenue against Orders-in-Appeal Nos. 06 & 07/2009 (G) (D) Cus dt. 11.05.2009. 2. Heard both sides and perused the records. 3. The issue that falls for consideration is whether the respondents are eligible for the refu....

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....962, refund was sanctioned. Aggrieved by such an order, Revenue preferred an appeal before the First Appellate Authority on the ground that the instructions contained in the Board Circular No. 24/2004-Cus dated 18.03.2004 will indicate that the refund claim is not maintainable when the exporter did not challenge the assessment order which became final and the contract entered by the respondent bei....

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....of the shipping bill on which proper declarations of Fe content was made and which was Rs. 61.50%. The said Fe content was confirmed by the report of chemical examiner as being 61.43%. If that be so, the exporter respondent needs to discharge the export duty only at the rate of Rs. 50/- per MT, but, he had discharged the export duty at the rate of Rs. 300/- per MTS i.e., he has paid more duty than....

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....which contention if it were to be accepted would render the whole process of sampling and reporting farcical. This, I feel, can never be the contemplation of law. For the same reason, I have no hesitation in holding that the contention of the revenue on this account is totally baseless and devoid of any logic whatsoever. For the same reason, I find that the situation in the instant case is not aki....