2013 (12) TMI 1148

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....filed a refund claim for SAD. The refund claim sanctioned by the original authority was amounting to Rs.1,40,81,672/- and was rejected for the remaining amount of Rs.4,48,108/-. The Revenue filed an appeal against the said order before the Commissioner (Appeals) on the following grounds:    a. The adjudicating authority has not discussed anything about the validity of the Consignment ....

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....y period of the said agreement. Thus, the refund in respect of 405.12 MT transferred by the importer to M/s R.K.Steels has been erroneously sanctioned by the Asst. Commissioner. 2. During the hearing, the appellant produced a copy of Agreement Extension from 01.04.2008 to 31.03.2011 before the appellate authority. However, the appellate authority did not take into consideration the same on the ....

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....Commissioner (Appeals). We also note that the Rule 5 of the Customs (Appeals) Rules 1982 is with the reference to the evidence to be produced by the appellant. In this case the above said Agreement Extension was not submitted by the appellant but by the respondent. In view of the above position we set aside the order of the Commissioner (Appeals) and remand the whole matter to the original authori....