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of The CESTAT allowed the appeal, set aside the impugned O-in-O and Commissioner (Appeals) orders, and directed grant of refund of SAD by holding the appellant entitled to benefit of Notification No.102/2007-Cus. dated 14.09.2007. The Tribunal found that sale of timber after cutting/sawing does not defeat the notification where import was for subsequent sale, that timber is sold by quantity (CBM) not by piece count, and discrepancies between bill of entry and sales invoices do not justify denial of refund absent proof of diversion. The penalty imposed on the individual authorised signatory was quashed as unsustainable in view of entitlement to the claimed refund.
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