2015 (12) TMI 1251

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..... xamine thoroughly to satisfy the law as to the eligibility of refund of Additional Customs duty claimed by the appellant. - Since the matter has travelled a lot, learned Commissioner (Appeals) should issue notice to the appellant within a month of receipt of this order or the applicant may make an application within one month of receipt of this order before Commissioner (Appeals) to hear the matte .....

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..... even a whisper in his order as to pleading of the appellant that the goods sold paying sales tax were same as that was imported suffering additional Customs duty. It is also pleaded that the balance sheet of appellant exhibited the facts pleaded. Appellant does not hesitate to satisfy the Commissioner (Appeals) on evidence which have been brushed aside by him if direction in this behalf is given .....

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..... lant by the aforesaid averment and evidence has discharged its burden of proof, the authority should examine thoroughly to satisfy the law as to the eligibility of refund of Additional Customs duty claimed by the appellant. 6. Since the matter above has travelled a lot, learned Commissioner (Appeals) should issue notice to the appellant within a month of receipt of this order or the applicant m .....

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