In the result, appeal of the assessee is partly allowed
Bench: Shri Rajpal Yadav & Shri Waseem Ahmed
147 of the Act has allowed the claim of the assessee subject to verification of the payment of custom duty made during the year under consideration. But AO failed to provide the benefit in effect giving order. Accordingly, the learned AR before us prayed to allow the claim of the assessee subject to the verification about the fact