2017 (9) TMI 1393

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..... amaniyan, AC (AR) For the Respondent ORDER The above application has been filed by the appellant for early hearing of the appeal.  After hearing both sides for some time, we consider it fit to dispose the appeal itself.  Therefore, with the consent of both sides, appeal is heard and disposed by this order. 2.   Appellant had filed refund application seeking refund of SAD und .....

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..... not able to defend the case or furnish necessary documents. 3.   The Ld. A.R Shri R. Subramaniyan reiterated the findings in the impugned order.  He submitted that as per the Board Circular No.16/2008 dt. 13.10.2008, it is clarified that in case of sale of imported goods by importer through consignment agent/stockist, refund of 4% CVD shall be granted subject to fulfilment of cond .....

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..... fund. We therefore find it fit to remand the matter, so as to give opportunity to the appellant to establish his case. We also make an observation that the ground on which the refund has been rejected is that appellant did not fulfil the condition stated in Board circular.  Needless to say Board circular is not binding on assessee.  The adjudicating authority shall give sufficient time t .....

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