2023 (6) TMI 549

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.....2013, wherein the departmental appeal was rejected in respect of sanction of SAD Refund to the Respondent. 2. Briefly stated the facts are M/s. K.V. Paints & Chemical Co. No.70, Najafgarh Road, New Delhi - 110 015, has filed the refund claim of 4% Additional Duty of Customs in respect of Eighteen Bills of Entry in terms of Notification No.102/2007-Cus dated 14.09.2007 as amended by Notification No.93/2008 dated 01.08.2008 read with Board's Circulars No.6/2008-Cus dated 28.04.2008 and 16/2008-Cus dated 13.10.2008. 3. The original refund sanctioning authority on scrutiny of the documents submitted by the responded, sanctioned the refund amount of Rs.20,82,736/- to the importer vide Order-in-Original No.12670/2010 dated 13.08.2010. It appea....

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....ndicates that it is a sole proprietorship and the proprietor is Mr. Kishan Chand. She has drawn our attention to Rule 22 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982. Rule 22 of CESTAT (Procedure) Rules reads as under: "Rule 22. Continuance of proceedings after death or adjudication as an insolvent of a party to the appeal or application. - Where in any proceedings the appellant or applicant or a respondent dies or is adjudicated as an insolvent or in the case of a company, is being wound up, the appeal or application shall abate, unless an application is made for continuance of such proceedings by or against the successor-in-interest, the executor, administrator, receiver, liquidator or other legal re....