2019 (2) TMI 1256

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....ri Manoj Kumar, Assistant Commissioner (AR) for respondent ORDER Per: C J Mathew In this appeal of M/s Ashish Steel against order-in-appeal no. 263/2009/MCH/AC/CRARS/ 2009 dated 1st October 2009 of Commissioner of Customs (Appeals), Mumbai - I, the issue in dispute is the rejection of one claim of refund filed on 11th March 2008 and five claims of refund filed on 23rd June 2008 which was uph....

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....Representative urged us to accept the findings in the impugned order on the stated facts. 4. While arriving at the conclusion of having passed on the burden of duty on the premise that inclusion in the 'receivables' head is the unique test, the lower authorities appear to have omitted to consider that a balance sheet is derived from ledger accounts which follow principles of double entry book-kee....