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TMI Blog2015 (12) TMI 1405X X X X Extracts X X X X X X X X Extracts X X X X ..... vir Singh, Chief Commissioner (AR) ORDER Per G Raghuram The assessee has preferred this appeal against the order dated 24.1.2013 passed by the ld. Commissioner (Appeals), Customs, Central Excise and Service Tax, Indore. By the impugned order, an appeal preferred by Revenue was allowed and "the corrigendum dated 14.8.2012 issued by the Assistant Commissioner, Gwalior to the primary adjudication ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Malanpur to SRF Limited in its refund claim. This clarificatory letter of the appellant reached the adjudication authority (Assistant Commissioner) on 25.7.2012. Meanwhile, on 24.7.2012 the Assistant Commissioner passed the primary adjudication order sanctioning refund of Rs. 93,308/- and rejecting refund of Rs. 69,826/- on a presumption that the refund claimed on transportation/freight was in res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grounds, each of which are erroneous and misconceived, in my considered view, for the following reasons. 5. By the impugned order dated 24.10.2013 the ld. Commissioner (Appeals) allowed Revenue's appeal and quashed the corrigendum dated 14.8.2012. The impugned order allowed Revenue's appeal on the singular ground that the corrigendum dated 14.8.2012 issued by the Assistant Commissioner is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the place of clearance to the port of export though not on transportation of empty containers. A clarification dated 19.7.2012 addressed by the appellant, in response to the departmental notice dated 24 21.6.2012 contains the clear assertion that transportation and freight charges were not incurred on empty containers. This clarification was a part of the record of adjudication when the ld. Assist ..... X X X X Extracts X X X X X X X X Extracts X X X X
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