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TMI Blog2013 (12) TMI 1457X X X X Extracts X X X X X X X X Extracts X X X X ..... er (AR), for the Respondent. ORDER The appeal is directed against Order-in-Appeal No. 201/2003 AP MISC (Air), dated 24-4-2003 passed by the Commissioner of Customs (Appeals), CSI Airport, Mumbai. 2. Vide impugned order, the learned lower appellate authority has rejected the refund claim of M/s. Johnson Controls (India) Pvt. Ltd. on the ground that the appellant did not challenge the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hrough the records and we find that though the appellant had wrongly declared the currency as US $ in the Bill of Entry, whereas in the import invoice the currency is declared as Singapore $. In customs matters, the assessment is done by the Appraising Officer. Therefore, it is an error committed by the Appraising Officer in not taking the correct currency, even though the appellant misdeclared th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority and the appellant is directed to submit all the evidences in support of his claim that the refund is not hit by bar of unjust enrichment before the adjudicating authority within a period of three months from the date of receipt of this order and thereafter, the adjudicating authority shall pass a fresh order in accordance with law. 7. Thus, the appeal is allowed by way of remand. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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