2021 (8) TMI 539

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....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 with notification no. 102/2007 dated 14t....

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....y 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. 5. From the submissions made before the lower ....

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.... was the casualty. It would appear that the absence of any clarification from the Joint Commissioner of Animal Husbandry, sought for vide letter dated 15th 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 authority for a proper determination that the goods, cove....