2023 (7) TMI 549

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....jaraman, Assistant Commissioner (Auth. Rep.) For the Respondent : None ORDER The above appeal is filed by the Department against the Order-in-Appeal No. 1465/2013 dated 09.10.2013 passed by refund sanctioning authority who sanctioned the refund claim filed by the respondent in terms of Notification No.102/2007-Cus. dated 14.09.2007, as amended by Notification No.93/2008 dated 01.08.2008. ....

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...., appeared and argued for the Department. The grounds-of-appeal were reiterated. 3.2 It was submitted by the Ld. Authorized Representative that the duty of the goods imported by the respondent was paid during the period from February 2011 to June 2011 and the goods were sold during the period from April 2011 to June 2011. The refund claim was filed on 27.12.2011. The Chartered Accountant, in hi....

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.... The Ld. Authorized Representative therefore prayed that the appeal may be allowed. 4. None appeared for the respondent even though notice was issued by Registered Post. The matter is taken up for disposal after hearing the Ld. Authorized Representative for the Revenue and after perusal of the records. 5. The only ground raised in the appeal is whether the certificate issued by the Chartered....

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....cular No. 7. The objection raised by the Department is that the certificate pertains to the period from April to June 2011 and hence, the Bills-of-Entry pertaining to the period from February to March 2011 are not covered by the certificate. We are not able to understand as to how such a contention is raised by the Department. 8. The discussion by the Commissioner (Appeals) on this point is ....