TMI Blog2017 (5) TMI 1069X X X X Extracts X X X X X X X X Extracts X X X X ..... 30201/2017 - Final Order No. A/30597-30602/2017 - Dated:- 20-4-2017 - Mr. M.V. Ravindran, Member (Judicial) Sh. M. Chandra Bose, Additional Joint Commissioner (AR) for the Appellant. Ms. A.S.K. Swetha, Advocate for the Respondent. ORDER These appeals are filed by the Revenue against the Order-in-Appeal No. HYD-CUS-000-APP-093 To 098-16-17 dated 31.10.2016 which were disposed of 6 appeals filed by the respondent/importer. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the respondent herein filed 6 refund applications for refund of Special Additional Duty of Customs (SAD) paid by them on the commodity imported by them i.e. Thermal Transfer Ribbons (TTR). It is the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the fulfilment of other conditions and as well as the co-relation of the goods imported and sold. 5. Ld. Counsel on the other hand submits that a show cause notice which was issued to the importer was alleging that there being no co-relation of the goods imported and sold why refund claims be not rejected; while the adjudicating authority has rejected the refund claim on this ground, as also on a finding that there was cutting and slitting of o jumbo roils. It is her submission that the adjudicating authority has gone beyond the show cause notice. Further, she brought to my notice the findings of first appellate authority in Paragraph 5 wherein it is recorded that the importer/respondent has produced all relevant documents and afte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority has satisfied himself that the records produced establish that the records produced establish that the importer/respondent has produced the domestic sales invoices of the details of the relating to bills of entry under which the goods have been imported and SAD have been paid. I find the factual findings are not controvarted by the department in the grounds of appeal. 8. On similar issue on the imports of HR/CR, Tribunal in the case of POSOCO (supra) (wherein I was one of the member) has taken a view that despite there being cutting and slitting of the jumbo rolls if it can be established that the goods which were sold on payment of local VAT, refund of the SAD paid cannot be denied. The said ratio having been upheld by Hon bl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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