2019 (2) TMI 446

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..... te ORDER PER BIJAY KUMAR: 1. All the appeals have been filed against the impugned orders No. CCA/CUS/I&G/85-88/2012 dated 30/03/2012 passed by Ld. Commissioner (Appeal), CC Delhi-I wherein he has upheld the order passed by the Original Adjudicating Authority regarding adjudication of the refund claim filed by the appellant with respect to SAD in terms of Notification No 102/2007-cus dated 14.09 .....

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..... ing with those used at the time of import of the goods. Under circumstances we feel that the substantial condition regarding the identity of the goods have been established as the Sr. No. of the goods remained same. 4. The Ld. AR on behalf of the Revenue submits that in these cases, the appellant failed to produce the triplicate copies of bill of entry, the sales invoice indicating that the VAT h .....

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