TMI Blog2017 (7) TMI 749X X X X Extracts X X X X X X X X Extracts X X X X ..... AD] has eloquently laid down the facts of the case which are identical as is in these two cases and held that appellant is eligible for refund - appeal allowed - decided in favor of appellant. - C/30654 & 30655/2017 - A/31052-31053/2017 - Dated:- 3-7-2017 - Mr. M.V. Ravindran, Member (Judicial) Sh. N.V. Ramana, Advocate for the Appellant Ms. B.V. Siva Naga Kumari, Commissioner (AR) fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refund of the SAD paid by them. 3. After considering the submissions made by both sides, I find that this Bench in the Final Order dated 28.10.2016 in paragraph no.2 has eloquently laid down the facts of the case which are identical as is in these two cases and after recording the submissions made by the DR as well as the advocate for the appellant, the Bench come to a conclusion that the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot tally with packing list. It is not disputed by department that the quantity imported has been sold as per the sales invoices produced by the appellant in regard to the refund claim. The order does not specifically state that the dimensions of the logs shown in the packing list and the dimensions of the logs shown in the sales invoices do not tally and therefore the refund is denied. The only re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of refund under Notification No.102/2007. From the tables given in the Order-in-original, it is not shown that the logs differed in their dimensions. The goods being timber logs, they are sold by their quantity and not by their number. When the department has no dispute that the entire quantity imported has been sold by the sales invoices produced, they ought to correctly state how the goods in s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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