2019 (6) TMI 1542

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., Authorised Representative, for the Respondent. ORDER [Order per : S.K. Mohanty, Member (J)]. - Heard both sides and perused the records. 2. Denial of refund benefit provided under Notification No. 102/2007-Cus., dated 14-9-2007 is the subject matter of present dispute. In this case, the appellant had imported Hot Rolled Coils on payment of Customs duty including additional Customs duty i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e applicable and has not been endorsed in the invoices issued to the traders. The appeal filed by Revenue was disposed of by the Learned Commissioner (Appeals) vide the impugned order dated 30-1-2010, wherein the appeal was allowed, holding that the SAD incidence had been passed on by the appellant to its buyers. Feeling aggrieved with the impugned order dated 30-1-2010, the appellant has filed th....