2008 (12) TMI 109

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..... denial of Rs. 64,294/- which was originally paid by the appellant as custom duty in respect of goods short received by him. The duty has been paid twice for the said short receipt and therefore the applicant has asked for the refund of the duty which was duly sanctioned by the Asst. Commissioner but has been set aside by the Commissioner (Appeals) on the ground that since it was a duty of customs .....

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..... Commissioner is competent to sanction both refund of customs and Central Excise duty, as being in charge of units receiving imported goods, he was the Asst. Commissioner both for Customs and Central Excise. In view of the same, the Asst. Commissioner is competent to grant the and therefore the Commissioner (Appeals) should not have set aside the refund order but should have directed the Asst. Comm .....

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