TaxTMI 
TaxTMI 
2025 (12) TMI 39
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....y mistake, the country was mentioned as "Northern Mariana Island". Since the duty exemption was available only in respect of goods imported from Nepal, the appellant paid import duty of Rs.3,69,619/-. Subsequently, the appellant vide their letter dated 24/8/2022, requested that amendment may be carried out to Bill of Entry No. 2121327 dated 23/8/2022 towards the country of consignment to "Nepal" in place of "Northern Mariana Island". They also sought refund of excess Customs Duty paid to the extent of Rs. 3,69,619/-. Vide OIO No. 28/DC/CUS/NXB/2022-23 dated 29/12/2022, the Adjudicating Authority after getting the veracity of claim verified by the departmental officials, sanctioned the refund of Rs. 3,13,236/- towards the excess payment of C....
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....hat they have taken up the matter with the authorities even as they had filed the refund claim. Therefore, he submits that the Commissioner (Appeals) is in error in taking the stand that the appellant should have preferred an appeal against the Bill of Entry. In view of the above submissions, he prays that the appeal may be allowed. 3. The Learned AR appearing on behalf of the Revenue reiterates the findings of the Commissioner (Appeals). He submits that the Bill of Entry was not provisionally assessed but it was a case of final assessment. Therefore, the appellant was required to file an appeal against this Assessment Order and then only approach the authorities for the refund claim. Therefore, he justifies the rejection of their refund....
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....tion has sanctioned the refund claim. 10. In view of the above observations, I do not find any merits in the impugned order passed by the Commissioner (Appeals). I set aside the same and restore the OIO. 11. The appellant would be eligible for consequential relief, if any, as per law. (Operative part of the order was pronounced in the open court.) ============= Document 1 Anneeure- A-5 35 INVOICE EXPORTER AARTI STRIPS (P) LTD. TANKI SINWARI, WARD NO-1,V.D.C BIRATNAGAR,DIST-MORANG,NEPAL PH: +977-21-421261/62/64/67 FAX: +977-21-421260 PAN NO: 500189382 INVOICE NO & DATE : EXP- 346 22/08/22 PACKING NO & DATE : EXP- 346 22/08/22 URN ORDER NO : STL542726 19/08/22 CONT. NO. : OTHER REFRENCE OF BUYER ....
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....TI STRIPS (P) LTD. 354 EG Stri 21/08/20 SIGNATURE & DATE Annexine- A-5 CERTIFICATE OF ORIGIN FOR EXPORTS FREE OF CUSTOMS DUTIES UNDER THE TREATY OF TRADE BETWEEN THE GOVERNMENT OF NEPAL AND THE GOVERNMENT OF INDIA 34 217063 F&Q Reference No. 1. Articles consigned from (Exporter's business name, address) Aarti Strips (P) CH. Tankisinwarin Evergrowing Iron & Finvast ( ) . Siligi Means of transport and route By Road via Ponttanki Hem Number (HS Taritf Line) H.C. 7210.6100 Marks and number of package 11 Pkt Description of Articles Galvalume Corrugated Sheet 1. Gross weight or other quantity. N.W.24.796001. Basic Value-18829161. Number and date of Invoice togetherwith ERP....
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....cturing activity satisfies the criteria given in the Protocol to Article V of the Treaty of Trade by Mis- 9 3.3. (3) The articles in question are not products of third country origin *. Shantiram Adhikarar the Government # Nek 2 2 AUG 2022 Chamber of Industries Morang Officer Tinpaini. Biratnagar-2. Nepal (Place and Date, Signature & Stamp of FNCCI/FNCCI member) 14. For Official Use of Indian Customs The consignment has been examined and allowed to be imported into India as it complies with the provisions as stipulated under Article V of the maur of Mausl and sha flourmant Af Tedis Document 2 Anneeure-A-1 12 GSTIN:19AAACE1287C1ZW CIN :U29199DL1982PLC014157 EVERGROWING IRON& FINVEST PVT. LI....