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2015 (10) TMI 200 - AT - CustomsConversion of quantity of timber logs Hoppus Ton to cubic meter Timber logs were imported in Hoppus Ton whereas sales were made in cubic meter Appellants had discharged Special Additional Duty at time of importation and after selling in domestic market on payment of VAT, they filed refund claims for amount of SAD paid by them as per Notification No. 102/2007 Authorities reduced refund claim of appellant while adopting conversion at 1.8027 cubic meter Whether authorities were justified in adopting different conversion formula Held that:- Tribunal while dealing with similar issue of Royal Timbers [2013 (11) TMI 1300 - CESTAT BANGALORE] decided matter in favour of assesse Moreover assesse produced copy of letter of Additional Principal Chief Conservator of Forests (Protection) which also shows that formula followed by appellants is correct In view of above observations appeals have to be allowed with consequential relief to appellants Decided in favour of assesse.
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