2014 (10) TMI 798

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..... also confirmed by Shri R.S. Malhotra, General Manager of the appellants. The appellants also took a stand that they debited the account of clearing agent inasmuch as it was his mistake. They further clarified that they have withheld the payment of CHA and the said amount would be given to the CHA only on receipt of the same from Revenue - appellants have placed on record sufficient evidence to re .....

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..... for further sale and filed bills of entries. The value of the said goods was reflected in Euros, whereas the invoices were in US $. According to the appellant, this was done inadvertently on the part of CHA. 2. The above wrong reflection of invoices in the bills of entries resulted in excess payment of duty to the extent of ₹ 1,24,685/-. The appellants claimed refund of the same, which w .....

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..... ther clarified that they have withheld the payment of CHA and the said amount would be given to the CHA only on receipt of the same from Revenue. As such, it stands submitted that the said amount has not been recovered from the client and has not been passed on to them. 4. He submits that the appellants have placed on record sufficient evidence to reflect that the amount has been mentioned in t .....

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