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TMI Blog2009 (5) TMI 657X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellant filed this appeal against the order-in-appeal No. 22/2008/Misc/ACC (Dept) dated 28-2-2008 passed by the Commissioner of Customs (Appeals), Mumbai. 2. The appellant had imported a consignment under Bill of Entry No. 296221 dated 3-9-2001 which was cleared on payment of customs duty. 3. The appellant found there was a clerical error in calculation of value which wrongly compute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of refund claim. 5. During remand proceedings, before the Deputy Commissioner the appellants filed certain documents and after going through the documents the Deputy Commissioner granted the refund of the excess duty but the same was challenged before the Commissioner (Appeals) on the ground that the original authority erred in not exploring the possibility whether the importer has transfer the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndicated above, the lower authority has not considered the full facts before satisfying himself that duty was not passed on to others in this case. Accordingly, I allow the appeal with directions that the adjudicating officer shall pass a fresh order after hearing the appellant and verification of the facts stated above. 7. Being aggrieved with the order, the appellant filed this appeal on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on Commissioner of Customs, Amritsar v. Enkay (India) Rubber Co. Pvt. Ltd., [2008 (224) E.L.T. 393 (P H)] wherein it was held that once power of remand has been expressly taken away by the Finance Act, 2001, which came into operation w.e.f. 11-5-2001, the Commissioner (Appeals) is divested of power to remand the case back to the adjudicating authority. 10. The ld. Counsel for the appellant furt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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