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TMI Blog2013 (2) TMI 317X X X X Extracts X X X X X X X X Extracts X X X X ..... er dated 06.9.2006 as refund claim. After all, the whole amount had been deposited but the related goods have undisputedly not arrived in India. Refund allowed. In favour of assessee - Customs Appeal No.506 of 2008 - FINAL ORDER NO.495/2012 - Dated:- 20-7-2012 - M. Veeraiyan, J. Appellant Rep by: Mr Laxminarayan, Adv. Respondent Rep by: Ms Sabrina Cano, Superintendent (AR) This is an appeal against the Order-in-Appeal No. 40/2008 dated 04.3.2008, passed by the Commissioner of Customs (Appeals), Bangalore. 2. Heard both sides. 3. The relevant facts, in brief, are as follows: (a) The appellants imported a consignment of 'heat detectors' and filed Bill of Entry No. 236380 dated 30.8.2006. The declared quantity was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... original authority is not disputing this fact. He submits that the CHA, who was authorised by the importer, had brought the discrepancy to the notice of the Assistant Commissioner and sought for refund claim. Subsequent filing their claim in proper format was at the direction of the department and on this ground, refund claim should not have been rejected on the issue of time bar. 5. The learned Superintendent (AR) supports the findings and reasoning of the Commissioner (Appeals). She submits that the refund applications are required to be filed along with relevant documents in proper format as prescribed under Customs Refund Application (Regulation 1995). Since such refund claim has been filed only after the expiry of six months, the cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tectors apparently weighed 157 Kgs/220 Kgs. Obviously, a consignment which weighed only 18 Kgs as declared in the Bill of Entry cannot be for 1000 units. The Bill of Entry clearly referred to the Air Waybill Number and the House Air Waybill from the Airline indicated the weight of consignment as 18 Kgs. It is also admitted that cargo arrival notice also mentioned the weight as 18 Kgs. In these circumstances, it is clearly a case of short landing of the goods inasmuch as instead of 1000 units of heat detectors only 100 units have been received. 6.3. In the peculiar facts and circumstances, the CHA who has been duly authorised by the importer has sought for refund vide letter dated 6.9.2006. This fact is not in dispute. Undoubtedly, the rel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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