TMI Blog2016 (2) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants are eligible for refund. The denial of refund is unjustified. - Decided in favor of assessee. - Appeal No. C/21146 & 21147/2014 - Final Order Nos. A/30007-30008/2015 - Dated:- 31-12-2015 - Sulekha Beevi, C S, Member (J) For the Appellant : Mr. K.S. Krishnaprasad and Mr. R. Raghavendra Rao, Adv For the Respondent : Mr. Venkatesan, AR ORDER Order per: Sulekha Beevi, C.S. The appellants are engaged in importing timber logs and its subsequent sale. The appellants filed refund claim of 4% Additional Duty of Customs (SAD) as per Notification No.102/2007-Cus dt. 14/09/2007 for the goods imported and which was subsequently sold by them. After verification and scrutiny of documents, the Department entertained ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices and stated that the timber logs were not of uniform sizes and therefore some of them were cut to facilitate transportation. Further that the issue is covered by the decision in M/s. Agarwalla Timbers Pvt. Ltd. Vs. CC, Kandla M/s. Variety Lumbers Pvt. Ltd. Vs. CC, Kandla [2010-TIOL-1378-CESTAT-AHM]. 3. Against this, the learned AR Shri Venkatesh reiterated the findings in the impugned order and submitted that the appellant had imported timber logs which fall under Customs Tariff heading 44.03 whereas the goods sold after sawing and cutting would fall under Customs Tariff heading 44.07. The identity of the goods imported are completely changed by such cutting and sawing of timber logs. The exemption under the notification would be g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n'ble Apex court ordered that the claims for refund of SAD shall be processed by the Assessing Officer and the amount due to the respondents therein shall be refunded within a period of 4 weeks subject to the condition that the respondents therein furnish a bank guarantee for half of the amount to be refunded to the satisfaction of the Assessing Officer. It also stated that the bank guarantee shall be kept alive till the disposal of the appeal before the Supreme Court. Thus it is noticed that the issue whether the appellants are eligible for refund when the imported timber logs were sawn and sold is pending decision of the Hon'ble Supreme Court. However, the Hon'ble Supreme Court has not passed any order staying the operation of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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