2014 (11) TMI 993

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.... The department has preferred these appeals challenging a common judgment of the Customs, Excise and Service Tax Appellate Tribunal ('the Tribunal', for short) dated 22-4-2013 [2013 (293) E.L.T. 746 (Tri. - Ahmd.)]. The respondent had made several refund claims of special additional duty paid by them on the ground that the same was refundable upon production of proof of ultimate purchaser having ....

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....y would not be appropriately equipped, and in any case, was not legally entitled to grant such refund claims. On the other hand, learned advocate Mr. Parikh for the respondent submitted that in absence of any Notification under Section 6 of the Customs Act, the customs authority alone could decide such refund applications. 3. In the facts of the present case, we are not inclined to examine t....