2018 (3) TMI 1120

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... A.B. Kulgod, Asstt. Commr.  (A.R) for respondent Per :   Ramesh Nair The facts of the case are that the appellant had purchased the goods namely 'Pontoon with Spuds' from M/s. Dempo Engineering Ltd., Goa on payment of duty. There was a dispute of classification of the goods, on settlement of the classification dispute though arose, an excess payment of duty was made for which ref .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the Commissioner (Appeals) who rejected the appeal, therefore the present appeal. 2. Shri Darshan Ranavat, Ld. Chartered Accountant, appearing on behalf of the appellant submits that since the refund claim was due to  the appellant they were entitled for the refund. Hence the Ld. Commissioner (Appeals) should have considered and directed for sanction of  the refund. 3. Shri A.B. Kulgod .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X