2017 (2) TMI 754

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.... appellant Shri Prasad Paranjape, Advocate for the respondent Per: M V Ravindran: Phis appeal is filed by Revenue against of Order-in-Appeal No:68/2005 B(AP) dated 25/08/2005 passed by the Commissioner of Customs (Appeals), Airport, Mumbai. Respondent-assesse has filed a cross-objection and taken up for disposal as an appeal. 2. Miscellaneous application is filed for bringing on record....

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....ry imported was covered under EPCG licence and the EPCG licence is now discharged. Adjudicating authority rejected the refund claim; on an appeal first appellate authority set aside the impugned order and remanded the matter back to the adjudicating authority. Revenue is aggrieved by the impugned order on the ground that first appellate authority was in error in recording the following finding: ....