2018 (8) TMI 834

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....r Singh (Supdt.) AR for Respondent ORDER Per: Archana Wadhwa As nobody appeared for the appellant, I have gone through the impugned order and have heard learned A.R. appearing for the Revenue. 2. As per the facts on record, appellant is engaged in the business of trading of various items, which are being cleared by them on payment of 'Special Additional Duty' (SAD). The said 'SAD' is r....

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....d by the Authorities on the sole ground that their refund claim in respect of Bills of Entry dated 15/12/2014 has already been settled and as per the Circular No.16/2008-Customs dated 13/10/2008 issued by Board, refund can be filed only once in respect of Bills of Entry. As such, the original as well as Appellate Authority denied the refund claim. 5. It is seen that admittedly the appellant had....

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....ere the importer does not sell the entire quantity covered by one Bill of Entry and only sells a part of the same. It is in that context the Board has clarified that if a part quantity is sold, the refund would be restricted to that part quantity only. The said Circular has no bearing on the dispute in the present case. 7. Admittedly, the appellant had sold the entire quantity covered by the Bi....