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2016 (12) TMI 1367 - AT - CustomsRefund claim of 4% Additional Duty of Customs (SAD) - Notification No.102/2007 - imported timber logs were sold as “cut sizes” - refund was rejected in regard to timber logs sold as “cut sizes” on the ground that there was no correlation with the goods imported and the goods sold - Held that: - The appellants have presently put forward the contention that dimensions shown in the sales invoices may differ for the reason that the logs are cut to facilitate transportation. This contention is put forward in the appeal filed in the Tribunal. As the appellants were denied a show-cause notice, I am of the view that this contention raised at appellate stage is acceptable - In obedience to judicial discipline following the dictum laid in the case of M/s. Variety Lumbers Pvt. Ltd.[2013 (11) TMI 1013 - GUJARAT HIGH COURT], I find that the appellants are eligible for refund. The denial of refund is unjustified - Decided in favor of assessee.
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