2016 (2) TMI 97

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....rutiny of documents, the Department entertained a view that the appellants are not entitled to part of the refund for the reason that the imported timber logs were sold as "cut sizes", which cannot be correlated with the imported goods. A show-cause notice was issued raising the above allegation. After adjudication, the primary authority sanctioned part of the refund claim but rejected claim of refund in regard to timber logs sold as "cut sizes" on the ground that there was no correlation with the goods imported and the goods sold. The appellants carried the issue in appeal before the Commissioner(Appeals). The said appeal was dismissed upholding the order of rejection passed by the primary authority. Being aggrieved, the appellants are now....

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....exemption under the notification would be granted only if the importer sells the goods imported in the same physical form. That therefore the claim of the appellant has been rightly rejected by the authorities below. 4. I have heard both the sides and perused the records carefully. The issue involved is whether the appellants are eligible for the refund of SAD paid on imported timber logs sold as "cut sizes" of timber logs. The invoices show that some of the logs were sold as such whereas some logs were cut into sizes. It is the case of appellant that the timber logs were cut and sawn only for the purpose of transportation and that it did not change the nature of the goods imported. The question is whether mere cutting and sawing of the go....