2016 (6) TMI 11

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....hawla, Advocate For the Respondent  : Ms. Kannu Verma Kumar, Commissioner/AR ORDER This appeal is filed against Order-in-Appeal No. CC (A) CUS/ICD/TKD (IMP) 1226/2015 dated 18/12/2015. 2.  The relevant facts that arise for consideration are appellant herein filed a refund claim of Rs. 5,36,278/- under special refund mechanism as per exemption notification no. 102/2007-CUS dat....

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....granted refund of the SAD paid. The appellant aggrieved by such an order filed an appeal before the First Appellate Authority. The First Appellate Authority after following due process of law, upheld the Order-in-Original and rejected the appeal. 3.  Ld. Counsel brings to my notice the facts of the case by taking me through the entire Order-in-Original and the Order-in-Appeal. It is his su....

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....h cannot be answered unless the co-relation is done. In the absence of any such co-relation, both the lower authorities were correct in rejecting the refund claim to the tune of Rs. 1,72,679/-. 5.  On consideration of the submissions made by both the sides and perusal of records, I find that there is no dispute as to the fact that the appellant has sold the goods imported by Bill of Entry ....