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2023 (8) TMI 267 - AT - CustomsRefund of SAD - Rejection of refund on the ground that the timber logs imported by the appellant was subsequently subject to process like sawing and cutting - HELD THAT:- It is an admitted fact that import was made by the appellant by paying the due amount of customs duty and special additional duty. Refund application was submitted only after disposal of considerable part of the goods imported by the appellant with sufficient evidence regarding payment of local tax. The dispute in the present appeal is settled by this Tribunal also in the matter of M/S ARAVIND TRADERS VERSUS COMMISSIONER OF CUSTOMS-COCHIN-CUS [2021 (7) TMI 100 - CESTAT BANGALORE]. The appellant is entitled for the refund of Rs. 2,17,556/- rejected by Adjudication Authority on the ground that said amount related to quantity of 111.54 CBM sold after processing. Thus appellant is entitled for the refund of Rs. 2,17,556/- with interest in accordance with law. Appeal allowed in part.
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