9911796707
TMI Blog2019 (6) TMI 499X X X X Extracts X X X X X X X X Extracts X X X X ..... s Coast Guard. The Notification further provides for supply of stores for consumption on board vessels of Navy. From the order passed by the Adjudicating Authority as well as the Commissioner (Appeals), we are unable to come to the conclusion whether all the relevant records as indicated above have been verified. Both the Authorities below have indicated however that the proof of payment of duty on such clearances made to Indian Navy/Coast Guard has not been submitted - the issue needs to be remanded to the Original Adjudicating Authority for verification of the relevant documents. Appeal allowed by way of remand. - Appeal No. E/703/2009 - FO/75445/2019 - Dated:- 13-3-2019 - SHRI P. K. CHOUDHARY, MEMBER (JUDICIAL) And SHRI V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Supply to Indian Navy and Coast Guard made in emergency due to Tsunami in Andaman Nicobar Islands. These clearances were also entitled to the benefit of Notification No. 64/95-CE as amended as in serial No. (i), as above. 3. The appellant cleared goods to the above customers on payment of duty and subsequently filed refund claim, claiming the benefit of the above Notifications/export. Refund claim was rejected by the Original Adjudicating Authority after issue of Show Cause Notice. The appeal against such an order stands rejected by the Commissioner (Appeals). Hence, the present appeal before the Tribunal. 4. On behalf of the Appellant, Shri Biswajit Mukherjee, Ld. Advocate submits as follows:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elated documents, proof of payment of duty, non-transfer of duty incidence, etc. The appellant in response to the Show Cause Notice has submitted several documents but he pointed out that the total amount of refund claimed by the appellant has been changed more than once by the appellant. He submitted that the Adjudicating Authority may be directed to verify all the documents submitted by the appellant and decide the claim of refund denovo. 6. We have heard both sides at length and perused the record. 7. The dispute has arisen during the period immediately after the withdrawal of warehousing provisions with effect from 06/09/2004. Because of the urgency regarding the supply of petroleum products to Indian Nav ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
