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TMI Blog2016 (6) TMI 223X X X X Extracts X X X X X X X X Extracts X X X X ..... causes anxiety to Revenue as to whether the goods imported were actually sold or not to get the refund of Additional Duty of Customs. Held that:- so far as the no declaration of allowance of Cenvat credit of the duty paid is concerned, the appellant gets relief on that count. But, in the case of discrepancy between the bill of entry and the sales invoice, reconciliation has to be carried out. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal Order Nos. 40653-40664/2016. - Dated:- 19-4-2016 - Shri D.N. Panda, Judicial Member For the Appellant : None For the Respondent : Shri B. Balamurugan, AC (AR) ORDER None present for the appellant. 2. One of the ground for denial of the refund is that appropriate endorsement was not in the invoice as to non-availment of Cenvat credit in respect of the goods covered by su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bill of entry and the sales invoices. That causes anxiety to Revenue as to whether the goods imported were actually sold or not to get the refund of Additional Duty of Customs. He is correct to say that such a discrepancy is to be reconciled. There is no difference to his proposition. The appellant shall cause appearance before the learned Adjudicating Authority making an application for fixing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ercise, the appellant has to make an application to the Adjudicating Authority by the end of May, 2016 for fixation of the date of hearing during 2016. On the date fixed, without taking adjournment, the appellant shall provide relevant evidence for reconciliation and testing of the unjust enrichment issue. Upon examination and granting reasonable opportunity of hearing to the appellant, the author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l. 8. Learned Adjudicating authority shall go through the observation and direction of the learned Commissioner (Appeals)at page 6 of his order dated 21.11.2014 which is under challenge in this batch of appeal before Tribunal. It is made clear that there cannot be two appeals for the self-same cause and only one appeal shall be considered for such cause without making a duplicate claim of refun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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