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TMI Blog2008 (2) TMI 666X X X X Extracts X X X X X X X X Extracts X X X X ..... This appeal is directed against the Order-in-Appeal No. 381/2007 /MCH/AC/Gr. VB/OG-07, dt. 16-8-07, vide which the ld. Commissioner (Appeals) has upheld the order-in-original that rejected the refund claim filed by the appellant. 2. Heard the both sides and perused the records. 3. The refund claim has been filed by the appellant on the ground that the value declared for the im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arty had not produced any other reliable documents such as sales invoices to prove their contention. They have stated that they were exempted from Audit as their turnover was below the ceiling of Rs. 10 lakhs, but this does not prevent them from submitting other evidences. It is observed that it was incumbent upon the original authority to be satisfied separately and independent of the Chartered A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal and ultimately the Tribunal by its order No. A/71A/VZB/05.CI (CS7B) DATED 05-08-2005. Held in favour of Krishna International as a result of which Krishna International has claimed refund of said excess duty. The excess duty was not included in the expenses, it did not form part of the cost and Sale Price of the imported goods. The Krishna International did not take the said excess duty as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of Tribunal in the case of Corning S.A. v. Commissioner of Central Excise, New Delhi as reported at [2005 (192) E.L.T. 355 (Tri. Del.)] squarely covers the issue in favour of the appellant. 4. Respectfully, following the said judgment and order of the Tribunal in the case of Corning S.A. (supra), the impugned order is set aside and the appeal is allowed with consequential relief, if any.< ..... X X X X Extracts X X X X X X X X Extracts X X X X
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