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2017 (5) TMI 323 - AT - CustomsRefund claim - SAD - denial on the ground that what they have imported was different from what they have sold viz. Laying of proflex roof with material-curved length of installed roof - Held that: - the Hon’ble Gujarat High Court in the case of PROFLEX SYSTEMS Versus COMMISSIONER OF CUSTOMS [2017 (3) TMI 216 - GUJARAT HIGH COURT], framed the question of law in regard, and anlysing the issue observed that proflex roof is different from the imported coil sheets, hence benefit of N/N. 102/2007-Cus dated 14.9.2007 cannot be extended to the assessee - appeal dismissed - decided against assessee.
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