2019 (2) TMI 496

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....perintendent (AR) ORDER PER : RAMESH NAIR These appeals are arising out of order of the Commissioner (Appeals) whereby the order of the original authority was upheld and the appeals were rejected. The issue involved is payment of drawback consequent to classification dispute. 2. Shri N.K. Tiwari, Ld. Consultant appearing on behalf of the appellant submits that the issue involved is of classifi....

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....raw back to the appellant. We have gone through the Section 129A, which reads as under:- Section 129A in the Customs Act, 1962 129A Appeals to the Appellate Tribunal. - (1) Any person aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order- (a) a decision or order passed by the 301 [Commissioner of Customs] as an adjudicating authority; (b) an order....

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....ity of such goods as has not been unloaded at any such destination if goods unloaded at such destination are short of the quantity required to be unloaded at that destination; (c) payment of drawback as provided in Chapter X, and the rules made thereunder: Provided further that the Appellate Tribunal may, in its discretion, refuse to admit an appeal in respect of an order referred to in clause (....

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....he Appellate Tribunal and any matter arising out of or connected with such appeal and which is so pending shall stand transferred on such commencement to the Central Government and the Central Government shall deal with such appeal or matter under section 129DD as if such appeal or matter were an application or a matter arising out of an application made to it under that section.] From the readin....