2015 (4) TMI 450

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....nt Commissioner (A.R) ORDER This appeal is against the Order-in-Appeal passed by Commissioner (Appeals), who agreed with the rejection of refund of Rs. 1,14,692/- by the Assistant Commissioner. 2. The facts are that the appellant filed a refund claim on 13.2.2012 in respect of SAD paid on the imported goods namely, Prime Hot Rolled Steel Sheets/Cold Rolled Steel Sheets. In support of their cla....

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.... authorized to sell the imported goods in terms of the agreement entered into between the importer and the consignment agent. According to the Commissioner (Appeals), the agreement between the consignment agent and the importer does not contain the signature of the witnesses and therefore, is not legally valid. Therefore, he agreed with the rejection of the refund claim. 3. Heard both sides and c....