2019 (12) TMI 896

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....CHNICAL) Shri N. V. Ramana Rao, Consultant for the appellant. Shri C. Mallikarjun Reddy, Superintendent for the Respondent. ORDER PER: MR. P. VENKATA SUBBA RAO 1. All these appeals are against the impugned order no. VIZ-CUSTM-000-APP-036-18-19 dated 27.09.2018. 2. The appellant imported raw material for manufacture of the final product - steel. They could not declare the final pr....

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....late Authority, by the impugned order, set aside the orders of the lower authority sanctioning the refund. Learned Counsel for the appellant submits today that they have, accounted the differential of customs duty paid as "receivables" as they were expecting the amount to be received as refund from the department. They have only added the final amount of customs duty assessed to the cost of raw ma....