9911796707
TMI Blog2003 (3) TMI 579X X X X Extracts X X X X X X X X Extracts X X X X ..... owri Shankar, Member (T)]. The appeal is against the order of the Commissioner (Appeals) confirming the dismissal of a claim for refund filed by the appellant. 2. The appellant placed on 19-12-1986 an order No. BAB/86-87/810 on Airbus Industrie, Hamburg for supply of five items of sealing compound. Airbus Industrie in turn placed an order 8000540/170187/MK/KEI dated 21-1-1987 on Products ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the commodity, this would not explain the difference in the packing charges which was shown to be $ 30 in the invoice but $ 120 in the packing list; there was a difference in the purchase order mentioned in the telex dated 29-9-1987 confirming to the appellant that there was a mistake in the invoice and the purchase order in the letter of the appellant. The purchase order was silent on the pric ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made between Airbus Industries in India and Airbus Industries in the United States. The telex dated 29-9-1987 from Beverly Ross, Supervisor of the Product Research and Chemical Corporation, accepts that there was a mistake in the unit price column in the original document and the genuineness of these documents are not doubted by the authorities. We will consider the reasons advanced for denying t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order has been placed by the Government of India undertaking. The Assistant Collector s view that Airspares and Airbus Industries are different organisations is clearly based upon some misunderstanding, as we have explained, one is a part of another organisation. 4. The Commissioner (Appeals) view that the proper course would have been to file an appeal cannot be accepted. It was proper for the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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