2009 (4) TMI 737

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..... or the Respondent. [Order per : T.K. Jayaraman, Member (T) (Oral)]. -  Four appeals have been filed by the assessee and one appeal has been filed by the revenue. The details are given in the following tabular column. Sl. No Appeal No. Order-in-Appeal/ date Appellant v. Respondent Amount of refund 1. C/12/2003 No. 64/2002-Cus. dated 16-10-2002 M/s. Jindal Vijayanagar Steel Ltd. v. C .....

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..... ater, they applied for refund of the SAD paid, on the ground that at the time of import of the goods, there was no levy. The Commissioner (A) in respect of Sl. Nos. 1, 2, and 4 held that the appellants are entitled for the refund but he ordered the said amount to be deposited in the Consumer Welfare Fund, as the appellants had not established that the duty had not been passed on to the buyers. In .....

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..... 42) E.L.T. 273 (S.C.). Further, revenue has contended that the assessee had not challenged the assessment order. In respect of warehoused goods, the rate of duty and tariff valuation would be in terms of Section 15 of the Customs Act, 1962 as on the date of actual clearance from the warehouse. Therefore, the assessee's contention that the rate of duty should be as on the date of import is without .....

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