2020 (6) TMI 620

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....for the Respondent ORDER PER BIJAY KUMAR : This appeal is filed against the Order dt. 01/06/2018 passed by the Ld. Commissioner (Appeal), Customs, Kolkata by which the Order of Primary Adjudicating Authority dt. 15/11/2017 has been sustained and the appeal filed by the appellant was dismissed. Being aggrieved by the impugned Order, the appellant is in appeal before us. 2. Fact of the case are ....

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....Statutory Auditor/Chartered Accountant certifying that the contention laid down in Para 2 (b) of the Notification No. 102/2007 is satisfied. Department therefore raised the demand for recovery of the said refund sanction which was confirmed and upheld in the impugned order. 3. The Ld. Advocate submitted that the Department has issued the refund sanctioned Order which cannot be re-opened unless an....