2017 (9) TMI 756

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....ichandran Revenue is in appeal against order dated 03/04/2017 of Commissioner (Appeals), Customs Airport, New Delhi. By the impugned order, the Commissioner allowed the assessee's claim for refund on limitation and directed the Original Authority to 2-CUS/51049 of 2017 consider the claim and to pass fresh orders. The impugned order relied on the decision of Hon'ble Delhi High Court in the case of....

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.... a similar matter, the SLP filed by the Revenue in the case of Willhem Textile is pending in Hon'ble Supreme Court. On these grounds, the Revenue wants the impugned order to be set aside. 3. We have heard the learned AR. None appeared on behalf of the respondent despite of notice. On plain reading of the grounds of appeal, we find the Revenue is totally misdirected in approaching this Tribunal by....