TaxTMI 
TaxTMI 
2024 (4) TMI 247
X X X X Extracts X X X X
X X X X Extracts X X X X
.... goods in the sales invoices. The appellant preferred appeal before the Commissioner (Appeals) who upheld the order passed by the adjudicating authority. Hence this appeal. 2. The Ld. Counsel Shri. S. Ethunandan appeared and argued for the appellant. It is submitted that the appellant had furnished all the documents along with the refund claim which has been recorded by the adjudicating authority in para 2 of the Order-in-Original. The appellant had produced Chartered Accountant certificate also wherein it has been stated that the goods in the sales invoice co-relate with the documents relating to the import of goods. In spite of furnishing these documents the original authority has rejected the refund claim observing that the description ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....en in the bill of entry is on the basis of classification of the goods for payment of duty. The appellant has described the goods as 'MS Plates' and 'HR Sheets' for the reason that they are known as such in the market on the basis of variation in thickness. I am convinced with the explanation put forward for the variation in the description and is satisfactory. Further, the appellant had produced Chartered Accountant certificate as well as the correlation statements along with the refund claim. In such circumstances the original authority ought not to have denied the refund claim. The Tribunal in the case of Ganesha Impex Vs. Commissioner of Customs (Sea-Import), Chennai 2019 (369) ELT 1402 (Tribunal Chennai) had occasion to consider a simi....