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2017 (7) TMI 749 - AT - CustomsSAD refund - imported timber subsequently sold in the local market - denial of refund on the ground that there was no correlation between goods imported and goods sold - Held that: - this Bench in the case of M/s. Hanuman Timber Co. Versus CC, Visakhapatnam [2016 (12) TMI 1367 - CESTAT HYDERABAD] has eloquently laid down the facts of the case which are identical as is in these two cases and held that appellant is eligible for refund - appeal allowed - decided in favor of appellant.
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