9911796707
TMI Blog2007 (12) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... rejected - when refund claim was rejected, they requested dept. for permitting them to clear the goods after reprocessing beyond the period of 6 months - only a procedural matter - demanding duty on same goods twice is not justified – refund allowed - C/19/2007 - 1460/2007 - Dated:- 31-12-2007 - Dr. S.L. Peeran, Member (J) and Shri T.K. Jayaraman, Member (T) [Order per: T.K. Jayaraman, Me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the rejected goods but the refund was rejected. Subsequently, in their letter they requested for permission for extension of time to re-issue the remaining 2418 wheels without payment of duty. The lower authority rejected their request in terms of the Jurisdictional Commissioner's Trade Notice No.82/2001 which stipulates that the goods returned have to be re-issued within six months or such ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. It is also held that delay for despatching reprocessed goods beyond stipulated time is also of Condonable nature. 4. On a very Careful consideration of the issue, we find that the appellants had originally cleared the goods on payment of duty. Later under intimation to the Department they returned the defective goods. There was some correspondence between the appellant and the customers She ..... X X X X Extracts X X X X X X X X Extracts X X X X
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