2004 (9) TMI 527

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..... en filed by M/s. Indian Oil Corporation Limited against the Order-in-Appeal No. Cal-Cus-1063/94 dated 20-12-1994 passed by the Commissioner of Customs (Appeals) Kolkata. 2. The Commissioner (Appeals) in his order rejected the appeal as it is found that the refund claim filed by the Appellant for Rs. 8,85,758/- is not admissible. 3. The brief facts of the case are that the appellant imported tw .....

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..... rejected the claim of the Appellant vide its order referred to above. 4. I have heard Shri B.J. Mookherjee, Advocate for the Appellant and Shri N.K. Mishra, ld. JDR for the Revenue. 5. The Commissioner (Appeals) has observed as follows while rejecting the claim of the appellant : - (a) Shortages are seen to have been detected subsequent to clearance of the goods. (b) Secondly inste .....

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