9911796707
TMI Blog2015 (11) TMI 1080X X X X Extracts X X X X X X X X Extracts X X X X ..... the orders sanctioning refund can be justified. Therefore, the impugned order of the Commissioner (Appeals) is set aside. Accordingly, the appeal of the assessee is allowed and appeal of the Revenue is dismissed. It is also held that less charge memo dated 7.2.2005 is clearly time barred. - Decided in favour of assessee. - Appeal No. C/498 & 745/05 & C/CO/312/05 - Final Order No. A/2532-2534/2015-WZB/SMB - Dated:- 23-1-2015 - Shri Anil Choudhary, Member (Judicial) For the Petitioner : Shri C.M. Sharma, Consultant For the Respondent : Shri Ahibaran, Addl. Commr. (AR) ORDER Per: Shri Anil Choudhary The present appeals and cross-objection have been filed against Order-in-Appeal No. 161/2005/MCH dated 11.4.2005 pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty and installation/completion of the project. Except in cases where the triplicate copy of Bills of Entry were not available with the importer and the originals of which could not be traced by the department from its records, such Bills of Entry have been reconstructed. I have no option but to accept such reconstructed Xerox copies as authentic document. In respect of the clearances affected through Mumbai Customs, the assessed copes of Bills of Entry are on record along with the letters from Mumbai Customs indicating the finalization of such Bills of Entry. From the records, it is seen that in addition to the certificate issued by M/s EIL, M/s IPCL has also certified the completion and commissioning of the project. 2.2 As rega ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refund and observed as follows: - I have gone through the records of the case and heard the appellants. The main contention of the appellant is that though the goods were to be cleared under project import but because of some emergency the same were cleared without waiting for letter from the Ministry. The goods were meant for M/s IPCL which was a public sector undertaking. They have produced a copy of the letter from the Ministry of Industries dated 22.6.99 which states that the appellants are eligible for concessional rate under project import for the items which have already been imported. They have also produced a copy of the release advice dated 18.8.1999 issued from the Kandla Customs addressed to Assistant Commissioner of Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e-opened the assessment which has attained finality. Further, as the appellant had not exercise the statutory right of appeal, accordingly, the assessment is finalized and the refund was wrongly sanctioned. Further, it was observed that the adjudicating authority has relied on the C.A. certificate and other records, recording that the order is cryptic and it was recommended that the impugned order dated 11.4.2005 of the Commissioner (Appeals) wherein the sanction of refund was set aside observing that the adjudicating authority not gone into details of the refund application. 4. The importer is in appeal on the ground that the order of the Commissioner (Appeals) is cryptic and non-speaking. Further, the Commissioner (Appeals) set aside t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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