2014 (11) TMI 1215

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.... And H. K. Thakur, Member (T) For the Appellant : Vipul Khandhar, Chartered Accountant For the Respondents : Jitendra Nair, A.R. ORDER M.V. Ravindran, Member (J) 1. All these Stay Petitions are disposed of by a common order as the issue involved in these appeals is same. 2. After hearing both sides on the Stay Petitions, we find that the appeals themselves could be disposed of as....

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....e resells the goods back to the high sea sellers and claims the refund. 7. We are not convinced by the arguments put forth by the ld. D.R. We perused our order Dt. 20.08.2014 and in Paragraph No. 4, we have recorded the following:- 4. Heard both sides and perused the case records. The issue involved in these appeals/cross objections is whether sanctioning of 4% of SAD refunds by way of....