2016 (6) TMI 1100

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..... says that the authority below could have examined the substance of the transaction without the format being examined. The sales were made to ultimate buyers sending the goods to the respective places of sale making the challans and invoices describing name of buyer and self . He further says that the sales consideration in respect of such sales have also been received and respective tax element ha .....

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..... ght as to the application of the mind by the Adjudicating Authority. He has not understood the implication of the word self mentioned in the invoices. Once self is mentioned it may be a case that sale has not been effected. These are contract of future sale at the respective place of sale. Therefore, the authority below should fist examine whether property in the goods was transferred and right ti .....

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..... by the Hon'ble Madras High Court in the case of Commissioner of Customs (Exports), Chennai Vs BPL Ltd. reported in 2010 (259) E.L.T. 526 (Mad.). Therefore, the authority should make in depth examination of the transactions testing that from origin to termination thereof in order to ensure compliance to the law to claim the refund. 6. In the result, appeal is disposed remanding the matter to the .....

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