2021 (1) TMI 1212

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....a 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 the import documents and local sales inv....

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....ted 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 preparing local sale invoices and all other ....

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.... - 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. The issue is the rejection of the refund claim alleging that there is mismatch ....