9911796707
TMI Blog2007 (12) TMI 359X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. This appeal is filed by the Revenue against the Order-in-Appeal No. 06(CRC/2007 dated 9-3-2007. 2. Considered the submissions made by both sides. It is the submission of the learned SDR that the refund claim, which has been sanctioned to the respondent, was passed by the learned Commissioner (Appeals) without considering the fact that the respondent has not challenged the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on filing of the Bill of Entry without checking the receipt of the goods. Subsequently, when the goods were received short, the appellant sought the refund of the excess amount of duty paid by them. I find that the learned Commissioner (Appeals) has come to the correct conclusion in this case. If the respondent has not received the consignment for which he has paid the duty, he would be entitled ..... X X X X Extracts X X X X X X X X Extracts X X X X
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