9911796707
TMI Blog2017 (11) TMI 1450X X X X Extracts X X X X X X X X Extracts X X X X ..... ecting the refund claim summarily without an opportunity of hearing to the appellant and similarly the Commissioner (Appeal) has also not considered any of the submissions of the appellant in the impugned order - case remanded back to the original authority with a direction to first decide the application of the appellant for reassessment of the BoE and thereafter decide the refund application aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt after clearing the goods on payment of duty, noticed the error committed by Customs House Agent (CHA) in not claiming the benefit of SAFTA Notification No.10/2008-Customs dated 15.01.2008. Subsequently, as amended vide notification No.1/2015-Customs dated 05.01.2015 wherein under the said notification goods originating from the Republic of Singapore were allowed on concessional rate of duty. No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner (Appeal) and the Commissioner (Appeal) upheld the OIO and dismissed the appeal by the impugned order. Hence, the present appeal. 4. Heard both the parties and perused records. 5. Learned Counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without following the provisions of the law. He further submitted that the original aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. On the other hand, the learned AR reiterated the finding of the impugned order. After considering the submissions of both the parties and perusal of material on record, I find that the appellant after coming to know that he has paid excess duty to the extent of ₹ 11,07,185/- made an application for reassessment-cum-refund of duty before the assessing officer and the customs authorities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reasoned order. The appellant would be at liberty to produce all documentary evidence before the original authority who will pass a de nova order regarding the application for reassessment as well as refund claim of the appellant. 7. In view of the above discussions, the present appeal of the appellant is allowed by way of remand to the original authority. The original authority will pass the d ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
