2015 (4) TMI 450

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Respondent : Shri M.K. Mall, Assistant 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 Rol....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ition that the consignment agent has been 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....