2021 (1) TMI 1212

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....ate, for the Appellant. Ms. T. Usha Deve, JC (AR), for the Respondent. ORDER Brief facts are that the appellant filed refund claim of Rs. 45,29,063.43 covering 27 Bills of Entry. The refund sanctioning authority sanctioned refund of 23 Bills of Entry for an amount of Rs. 41,28,172/-. For the remaining 4 Bills of Entry, it was held that there is a mismatch between the descriptions given in....

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...., appeared and argued the matter. He submitted that the appellant had imported various grades and types of plastic materials like LDPE, LLDPE, PVC Resin, PVC Suspension Resin and HDPE. In the sales invoices which are under question as per the 4 Bills of Entry, the description was given as LDPE, whereas the Bills of Entry mentioned the description as LLDPE. This was only a clerical omission while p....

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....;    Chakrapani Vyapar Pvt. Ltd. v. CC, Bangalore - 2019 (370) E.L.T. 947 (Tri. - Bang.) (d)    Shanti Enterprises v. CC, New Delhi - 2016 (343) E.L.T. 446 (Tri. - Del.) 3. On behalf of the Revenue, Learned DR, Ms. T. Usha Devi, appeared and argued the matter. She supported the findings in the impugned order. 4. Heard both sides. 5. Th....

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.... Entry and the VAT paid for the goods as evidenced by the sales invoices. The appellant has sufficiently proved and fulfilled the requirements as per the Notification No. 102/2007-Cus., dated 14-11-2007. In the decision relied by the Learned Counsel for the appellant, the Hon'ble High Court has held in favour of the appellant/importer. After perusal of the documents submitted by the appellant, we ....