TaxTMI 
TaxTMI 
2019 (5) TMI 720
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....onvenience, the facts of Appeal No. C/20347/2019 are taken. The details of both the appeals are given herein below: Sl. No. Appeal No. Order-in-Appeal No. Refund amount claimed (Rs.) 1 C/20378/2019 COC-CUSTM-000-APP-77 to 78/2018-19 dated 20/12/2018 8,82,835/- 2 C/20347/2019 COC-CUSTM-000-APP-79 to 81/2018-19 dated 20/12/2018 25,14,837/- 2. Briefly the facts of the present case are that the appellants are engaged in the import and sale of used multifunction print and copying machines (MFDs) and in the course of business, they imported the machines through the Cochin Port on payment of appropriate duties including 4% SAD which they subsequently claimed as refund from Cochin Customs in terms of Notification No. 102/2007-Cus. upon....
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.... appeal being allowed by CESTAT, Bangalore. The Revenue filed an appeal against the Final Order passed by CESTAT and the said appeal was dismissed by Hon'ble Kerala High Court which is reported in 2018 (361) E.L.T. 221 against which Revenue filed appeal before the Hon'ble Apex Court and the Apex Court also dismissed the Revenue's appeal vide Order dated 24.01.2019. The learned counsel further submitted that during the end of December 2016/beginning of January 2017, the Customs authorities took a hostile attitude towards the appellant in respect of import of old and used MFDS and seized the same. He further submitted that refund sanctioning authority was total bias and found fault with their invoices stating that the invoices are forged and ....
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....invoices were printed and filed as per the instructions of the officers and in the past, the refunds were granted in similar circumstances. He further submitted that in none of the five claims both the authorities had disputed the correctness of the payment of SAD on the goods involved or payment of VAT/CST on the sale of goods and also did not find any contravention of the conditions of the impugned Notification. He further submitted that without any enquiry and verification, the original authority in the show-cause notice has observed that the invoices were forged. Further the detailed statement of reconciliation filed by the Chartered Accountant after verifying the record have also been held by both the authorities as false. 5. On the o....