2018 (8) TMI 708

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....(AR) for respondent ORDER Per: C J Mathew The issue in these appeals of M/s Giriraj Steel against order-in-appeal no. 297 & 298/2009/MCH/AC/CRARS/09 dated 17th November 2009 of Commissioner of Customs (Appeals), Mumbai - I, pertains to the rejection of claim for refund of special additional duty of Rs. 30,98,452 and Rs. 15,31,622/- on goods imported in 2007-08 and on which value added tax lia....

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....mpex Pvt Ltd v. Commissioner of Customs & Service Tax, Bangalore [2016 (344) ELT 241 (Tri.-Bang.)]. 3. Learned Authorised Representative for Revenue, while supporting the rejection of the refund claim, pointed out that the certificate issued by the Chartered Accountant makes it amply clear that the duty so levied and paid will be treated as income upon refund being granted. 4. It is seen from t....