2012 (11) TMI 829

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....r, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. -  The appellant imported a machine on 11-11-1997 and paid duty approximately of Rs. 3.33 crores. Since the machine was found damaged it was re-exported and the appellant availed drawback of approximately Rs. 2.26 crores. Thereafter, the machine was rectified and was re-imported and since there was a dispute regarding eligibili....

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.... a refund of Rs. 82.6 lakhs approximately but on an appeal filed by the Revenue, it has been held that the appellant is liable to pay 40.5 lakhs approximately in addition to the amount already sanctioned. 3. The learned counsel on behalf of the appellant submits that the appellant has already paid an amount of Rs. 82 lakhs out of the amount demanded as per the order of the Commissioner (Appe....