2023 (12) TMI 264

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....have failed to claim the benefit of notification No. 01/05 dated 01/05/2018 and as per said notification, Respondent is eligible for the benefit of concessional rate of basic custom duty since the goods are imported from Republic of Singapore. 2. The refund claim was rejected by the adjudication authority vide Order-in-Original dated 30/05/2016 on the ground that importer has not challenged the assessed bill of entry. Further held that the Respondent is not eligible since duty was not paid under protest. Aggrieved by said order, Respondent filed appeal before Commissioner (Appeals) and Commissioner (Appeals) vide Order-in-Appeal dated 31/01/2017 rejected the appeal on the ground that onus to avail the exemption notification is always on th....

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....l was filed before the Ld. Commissioner Appeals on the ground that the original authority has not rightly followed the direction of this Tribunal for re-assessment. Considering the same, Ld. Commissioner Appeals allowed the appeal with an observation that the adjudicating authority has in defiance of the final order of this Tribunal rejected the request for re-assessment. Aggrieved by the said order present appeal is filed by the revenue. 4. When the matter taken up for hearing, the Learned Authorized Representative (AR) reiterated the grounds of appeal and submitted that for claiming the benefit of notification dated 05/01/2015, importer has to prove to the satisfaction of Additional Deputy Commissioner that the goods have origin of Repub....