2019 (4) TMI 1359

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....i D. Jha, Advocate for the Respondent (s) ORDER Per Shri P. K. Choudhary : This is an appeal filed by the Revenue against the Order-in-Appeal No.Kol/Cus(A/P)/AA/1477/2017 dated 25.10.2017 passed by Commr. (Appeals) of Customs, Kolkata. 2. The facts of the case in brief are that the respondent filed refund claim for Rs. 2,72,701/- in the prescribed format under Section 27(1)(a) & (b) of....

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....rmat. The Refund Sanctioning Authority sanctioned the refund claim of Rs. 2,72,701/- instead of Rs. 3,56,753/-. Revenue filed appeal before the Commissioner (Appeals). The ld.Commissioner (Appeals) rejected the appeal filed by the Revenue. Being aggrieved, Revenue has preferred the present appeal. 3. Heard both sides and perused the appeal records. 4. I find that the respondent assessee was ....