2021 (8) TMI 539

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....lant Shri Ramesh Kumar, Assistant Commissioner (AR) for the respondent ORDER The dispute of M/s Avivet Nutritional Services Pvt Ltd, in their appeal against order-in-appeal no. MUM-CUSTM-GEN-APP 229/2019-20 dated 28th June 2019 of Commissioner of Customs (Appeals), Mumbai - III, pertains to rejection of four refund claims for an amount of Rs. 94,59,133/- that had been filed, in accordance....

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....ments including the certificate dated 30th May 2018 issued by the Government of Maharashtra in the Department of Animal Husbandry had been disregarded by the first appellate authority. 4. We have heard Learned Authorised Representative who contends that the impugned order has enumerated the several grounds on which satisfaction of discharge of appropriate rate of tax on sale was found wanting. ....

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....fference in description and entitlement to refund was the casualty. It would appear that the absence of any clarification from the Joint Commissioner of Animal Husbandry, sought for vide letter dated 15^th June 2018 and 27th June 2018, also contributed to doubt. 6. In these circumstances, it would be appropriate for the appellant herein to furnish all necessary information to the original autho....