2006 (2) TMI 526

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..... r the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. Heard both sides. The learned Advocate for the appellants states that the appellants imported one set of Complete Converter Basket Assembly and filed a Bill of Entry on 8-10-2001. The goods were assessed on second check basis and the duty was paid by the appellants amounting to Rs. 5,00,970/-. The goods were given out-of .....

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..... the Tribunal to say that refund is admissible in respect of short shipment of the items, which has been detected subsequently as in the present case:- (i) Century Textiles Industries Ltd. v. CC, Mumbai - 1998 (100) E.L.T. 466 (Tri) (ii) CC, Chennia v. Ferro Alloys Corpn. - 2000 (119) E.L.T. 432 (Tri) (iii) Maihar Cement v. CC, Bombay - 2000 (123) E.L.T. 545 (Tri) (iv) Stone .....

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..... idering submissions from both sides, I find that the impugned goods were assessed on second check basis and no shortage was detected or reported before out-of-charge was given from customs control. Therefore, I am of the view that no refund can be allowed in this case. My view as above, finds support in the Tribunal s decisions in the case of Guindy Machine Tools (cited supra), where it was held t .....

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