2023 (11) TMI 970

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....arya, Advocate for the Appellant (s) Shri S.Debnath, Authorized Representative for the Revenue ORDER Per : ASHOK JINDAL : The appellant is in appeal against the impugned order wherein the refund claim has been rejected. 2. The facts of the case are that the appellant entered into contract with overseas buyer M/s S.K.Resources Ltd. for sale of 63,200 MT of Iron Ore Fines. They filed Shipping ....

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.... refund claim was returned on the premise that vide letter dated vide letter dated 15.09.2009 stating that the refund claim is pre-mature and Shipping Bill was not assessed till yet. The appellant received a letter dated 08.01.2013 stating that the Shipping Bill has already been finally assessed on 14.03.2009. Thereafter, the refund claim was submitted for consideration. The refund claim was rejec....

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....ayable on export of Iron Ore Fines, therefore, they are entitled for refund claim. 4. On the other hand, the Ld.AR for the department supported the adjudication order. 5. Heard the parties, considered the submissions. 6. For better appreciation of the facts of the case to decide the issue whether export took place on 06.12.2008 or 08.12.2008, the Shipping Bill is extracted below:- 7. On going ....