2018 (2) TMI 953

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....psharan, Asst. Commissioner (AR), For the Appellant Shri Subramanian, Advocate, For the Respondent Per : V. PADMANABHAN The present appeal has been filed by the Revenue against the Order-in-Appeal No.285/2015-16 dt. 23/11/2015. The respondent imported certain goods and paid customs duty at the time of clearance of the same including 4% SAD. As per Customs Notification No.102/2007 dt. 14/09/2007....

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....the respondent. 4. For the reasons mentioned in the COD application filed by the respondent, the delay is condoned and the cross-objections are taken on record. 5. With the concurrence of both sides, the appeal itself is taken up for disposal. Upon perusal of the records of the case, we find that there is nothing on record to suggest that the refund claims are not payable on merit. The documents....