9911796707
TMI Blog2008 (2) TMI 403X X X X Extracts X X X X X X X X Extracts X X X X ..... d the appellant has not demurred anything about the assessment and claimed any deduction but accepted the assessment and cleared the goods and the Tribunal has also doubted the credibility of the document. – Held that refund is not allowable. - 669 of 2008 and 1 of 2008 - - - Dated:- 22-2-2008 - K. Raviraja Pandian and Chitra Venkataraman, JJ. C.M.A. No. 669 of 2008 and M.P. No.1 of 2008 Shri R. Karthikeyan, Advocate, for the Appellant. [Judgment per: K. Raviraja Pandian, J.]. - The Civil Miscellaneous Appeal is filed against the Final Order No. 735/2007 in Appeal No. C/180/04 dated 18-6-2007 [2007 (216) E.L.T. 689 (Tribunal)] on the file of the Customs, Excise and Service Tax Appellate Tribunal, Chennai by formulating the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y stating that the value of the goods mentioned in the invoice was declared in the Bill of Entry, neither of the documents disclosed any permissible deduction, and that the memorandum of understanding on which reliance has been placed by the appellant has not been placed before the proper officer for consideration, nor was any claim was made before the proper officer. The correctness of the same is now put in issue in this appeal. 3. Learned counsel appearing for the appellant has very strenuously contended that when the appellant is entitled to certain rebate, that has to be granted by the authorities notwithstanding the fact that has been claimed by the appellant. 4. In its order, the Tribunal has stated that the memorandum of und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same on the value stated in the invoice and declared in the Bill of Entry. After three or four months, the appellant approached the 'appellate authority stating that he was entitled to certain reductions by way of quality discount and dispatch earnings, which has not been considered by the proper officer. That was righty rejected by the first appellate authority, which has been confirmed by the Tribunal on the ground that the bill of entry has been assessed finally and the appellant has not demurred anything about the assessment and claimed any deduction but accepted the assessment and cleared the goods and the Tribunal has also doubted the credibility of the document. In those circumstances of the case, we are of the view that the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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