2008 (1) TMI 250

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....tion of the Order-in-Appeal No. 210(CRC)/2007 (JNCH) dated 28-7-2007 by which the learned Commissioner (Appeals) has upheld the sanction of refund claim to the respondents. 2. Heard both sides. 3. On perusal of the records, I find that the issue being in a narrow compass and at this stage the appeal itself can be disposed of. Hence, after dismissing the stay application, the appeal itself is....

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....Since it was eventually found that the goods had not been shipped and that the goods did not exist, there cannot be a presumption that the duty already paid could be recovered by way of sale of goods which in fact did not exist. This case is therefore out of the vires of presumption of Section 28D of the Customs Act, 1962. It is therefore held that the refund amount is due to the appellant sand ac....