2024 (7) TMI 324

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....( TECHNICAL ) Shri S. K. Swain , Head Taxation for the Appellant Shri Ashish Mishra , Commissioner ( AR ) & Shri Ashwini K. Choudhary , Authorized Representative for the Revenue ORDER Per : RAJEEV TANDON : The appellant has filed the instant appeal assailing the Order-in- Appeal No.KOL/CUS(Airport)/AA/1161/2018 dated 26.06.2018 passed by Commissioner of Customs (Appeals), Kolkata. T....

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.... and cleared from Mumbai Customs against the Bill of Entry No.2562991 dated 28.06.2013 and duty accordingly paid vide Challan No.2006518293 dated 28.06.2013. Copy of the said Bill of Entry No. and Challan have also been placed on record. 2. In view of the above, the short issue involved concerns the refund of the duty paid for the said consignment twice i.e. both at Mumbai (from where the cargo....

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....ssed the claim for refund of the said amount of duty paid inadvertently, essentially on the pretext that the appellants had not submitted the required documents for processing of the refund claim. The Ld.Commissioner(Appeals) in para 5 of the order has however categorically stated as under - "It is evident that the appellant has paid duty twice for the goods that were actually imported at....

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.... the concerned appraising group regarding cancellation of the Bill of Entry. It is a fact on record that the EDI system automatically purges those Bills of Entry where no cargo is arrived. Thus, in this case too the said Bill of Entry ought to have been automatically got cancelled through the system. We also note that the appellant had also furnished to the department copy of the bank certificate ....