2016 (6) TMI 11

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....t  : 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 dated 14/09/2007 on the ground that the Speci....

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....ant 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 submission that the customs duty (SAD) was pai....

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.... 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 No. 7093257 dated 17/10/2004. This fact is evide....