2008 (1) TMI 250

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er, refund of duty paid on these containers is admissible - C/958/2007 - A/309/2008-WZB/C-II/(SMB) - Dated:- 11-1-2008 - Shri M.V. Ravindran, Member (J) [Order per] - This application is filed by the Revenue for stay of operation of the Order-in-Appeal No. 210(CRC)/2007 (JNCH) dated 28-7-2007 by which the learned Commissioner (Appeals) has upheld the sanction of refund claim to the respo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... een that the non-arrival of the goods and the container being empty is a fact that has not been disputed at any stage. The duty had been paid on the presumption that the goods, for which the duty was paid, would be cleared subsequently. Since it was eventually found that the goods had not been shipped and that the goods did not exist, there cannot be a presumption that the duty already paid could .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X