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TMI Blog2018 (1) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... f remand. - Customs Appeal No.13062, 13063 of 2014-SM - A/13332-13333/2017 - Dated:- 2-11-2017 - Dr. D.M. Misra, Member (Judicial) Present Shri S. Suriyanarayanan, Advocate for the Appellants Present Shri A. Mishra, A.R. for the Respondent-Revenue ORDER Per: Dr. D.M. Misra Heard both sides. These two Appeals are filed against Order-in-Appeal No.199-200/2014/Cus/Commr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on order and rejected their Appeals. Hence, the present Appeals. 3. Ld. Advocate, Shri S. Suriyanarayanan for the Appellants submits that the ld. Commissioner (Appeals) has erred in observing that since the Appellants had not shown the amount of duty paid under protest at the time of clearance of the goods, in the balance sheet, under heading receivable , therefore, the amount of duty paid und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmits that before the lower authorities, the Appellant did not claim that the said Customs duty amount was paid under protest and has been shown under the Heading contingent Asset in the note appended to the respective balance sheet and thereafter, subsequent financial year shown as Loans and Advances . Also, the CA certificates are now produced. Therefore, for verification of the same, the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... financial year, when the declared assessable value was accepted pursuant to the Commissioner(Appeals) Order in their favour and the amount paid under protest becomes due to them as refund, the same has been shown in the balance sheet as receivable under the Heading Loans and Advances . Further, all these documents are produced now before me and they submit that they are in a position to satisfy t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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