Home Case Index All Cases Customs Customs + AT Customs - 2023 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (9) TMI 23 - AT - CustomsRefund of Additional Duty - rejection on the ground that said amount related to quantity of 56.66 CBM sold after processing - HELD THAT:- 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], where it was held that impugned order holding that the appellant has violated the Condition D of the N/N. 102/2007 dated 14.09.2007 is not sustainable. The appellant is entitled for the refund of Rs. 1,04,111/- which was rejected by the Adjudication Authority on the ground that said amount related to quantity of 56.66 CBM sold after processing - appellant is entitled for the refund of Rs.1,04,111/- after deducting Rs.8,329/- against unsold goods with interest in accordance with law. Appeal allowed in part.
|