2016 (11) TMI 336

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....im of 4% SAD refunds. The appellant M/s. Master Electronics imported goods vide Bill of Entry No. 3192465 dated 12.04.2011 for clearance of their goods and filed refund claim in terms of customs Notification No. 102/2007-Cus. Dated 14.09.2007 as amended by Notification No. 93/2008 dated 01.08.2008. The claim for refund was rejected by the Asst. Commissioner of Customs (Refunds) for violation of co....

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....ng due to ill-health he could not be present and the Ld. Commissioner (Appeals) without granting another opportunity rejected their appeal. He prays that the appeal may be allowed. He also prayed that in the event of any of the papers, not available in the record, one more set shall be furnished. 4. The Ld. AR Shri Veerabhadra Reddy, JC appearing on behalf of the department points out that the re....