2013 (5) TMI 250

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....     JUDGEMENT Per : Mr. M.V. Ravindaran; This appeal is directed against the order in appeal No. 46/2012/ Cus/Commr(A)/AHD dated. 18.06.2012. 2. Briefly stated facts of the case are that the appellant had filed refund claim amounting to Rs. 1,11,357/- of Special Additional Duty (SAD) of Customs (4% SAD) on imported goods i.e. Seal Only Pneumatic Strapping Too vide....

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....long with interest to be recovered the appellant under the provisions of Section 28(2) read with Section 28AB of the Customs Act, 1962. 3. Aggrieved by such an order, appellant preferred an appeal before the first appellate authority and the first appellate authority vide impugned order upheld the order in original. One more additional fact that remained to be mentioned in this case is that, ag....