2017 (7) TMI 749

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....an] 1. These appeals are directed against Order-in-Appeal No.36 & 37/2015-VCH dated 16.12.2015. 2. Ld. Counsel submits that an identical issue of denial of refund of SAD paid on the imported timber subsequently sold in the local market was before the Tribunal in various appeal numbers C/28533/2013, C/20928-20932/2014 of the same appellant. It is his submission that these two appeals were left ou....

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....w: 6. I have heard both sides. On perusal of the records, the reason for denying the refund claim is that the logs described in the sales invoices do not tally with the import packing list. The order passed by the adjudicating authority does not disclose how he has arrived at the quantity that is eligible for refund. The details of the logs that are found tallied in the sales invoices or what is ....

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....ay be the reason that the appellants have not put forward the specific contention before the authorities below that the logs were cut to facilitate transportation and therefore differed in their dimensions. Further, it is also to be seen that the appellants were not issued a show-cause notice. The absence of show-cause notice, needless to say, has deprived the appellant an opportunity to defend th....

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....und to reject refund. The appellants have presently put forward the contention that dimensions shown in the sales invoices may differ for the reason that the logs are cut to facilitate transportation. This contention is put forward in the appeal filed in the Tribunal. As the appellants were denied a show-cause notice, I am of the view that this contention raised at appellate stage is acceptable. S....