2017 (5) TMI 1069

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.... refund of Special Additional Duty of Customs (SAD) paid by them on the commodity imported by them i.e. Thermal Transfer Ribbons (TTR). It is the case before adjudicating authority, that these TTR after imports underwent a processing from jumbo rolls to smaller rolls and subsequently sold by  discharging the applicable VAT, refund claims were filed for the refund of SAD for the time of importation along with all the documents. The adjudicating authority rejected the said refund claims only on the ground that there is no co-relation of the goods imported and the goods sold in the case in hand. Appellant preferred an appeal before the first appellate authority. The first appellate  authority after due process of law and also conside....

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....brought to my notice the findings of first appellate authority in Paragraph 5 wherein it is recorded that the importer/respondent has   produced all relevant documents and after verification only came to a  conclusion that the refund needs to be sanctioned. She relies upon the decision of the Tribunal in the case of M/s POSOCO India Delhi Steel Processing Ltd., [2013 (4) TMI 51 -CESTAT-Ahm] and submits that the said order was contested by the Revenue before the Hon'ble High Court of Gujarat and their lordships upheld the order of the Tribunal reported at [2013 (6) TMI 347 (Guj-HC)]. 6.   On careful considerations of the submissions made by both sides, I find that the issue is whether the importer/respondent is ....