2018 (11) TMI 239

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....missioner (AR) for respondent ORDER Per: C J Mathew The appellant, M/s Rajaram NS Bandekar & Co Pvt Ltd, is an exporter of 'iron ore fines'. Having filed shipping bill no. 70/08- 09/28.11.2008, the goods were assessed provisionally to duty on the basis of notification no. 121/2008-Cus dated 7^th November 2008 at 8% ad velorem while awaiting test report from port of discharge. On finalisat....

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....d furthermore was eligible for refund of duty paid at the time of export. 3. None appeared on behalf of appellant. We have heard Learned Authorised Representative and perused the records. 4. Learned Authorised Representative places reliance on the decision of the Hon'ble Supreme Court in Union of India v. Asian Food Industries [2006 (204) ELT 8 (SC)], holding that the date of effect of any p....