2019 (12) TMI 195

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....." to "M/s Honda Cars India Ltd." pursuant to the fresh certificate of incorporation issued by the Registrar of Companies, Delhi & Haryana. Revenue has no objection. Consequently, the cause title is allowed to be changed and will read as: "M/s Honda Cars India Ltd.". MA allowed. 2. The present appeal is filed against Order-in-Appeal No. 148/MCH/DC/Refund(Exp)/2011 dated 22.6.2011 passed by the Commissioner of Customs (Appeals), Mumbai-I. 3. Briefly stated the facts of the case are that the appellants had imported cars (CBU) and later, on sale of the same, filed refund of 4% SAD(Special Additional Duty) in terms of Notification No. 102/2007-Cus dated 14.9.2007. A SCN was issued proposing rejection of the said refund claims mainly on th....

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.... the duty claimed as refund not passed on to their customers. He submits that even though they have furnished all these documents and explained the contents of the documents and established its link with that of the claims, neither the adjudicating authority nor the learned Commissioner (Appeals) had considered these documents in disposing their refund claims. He submits that, therefore, the matter may be remanded to the adjudicating authority to consider the documents produced and pass a fresh order. 5. Learned Spl. Counsel for the Revenue has no objection in remanding the matter. 6. We have carefully considered the submissions advanced by both sides. 7. The limited issue involved in the present appeal for determination is whether....