2023 (9) TMI 23

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....art of the goods, appellant submitted a refund application for refund of 4% additional duty paid at the time of import. The refund application was filed with supporting documents in accordance with law. However, show cause notice was issued on 28.11.2011 and thereafter Adjudication Authority only allowed sanction of refund of Rs.1,84,084/- and rejected the claim of Rs. 1,12,440/-. The appellant filed an appeal before the Appellate Authority and the Appellate Authority also upheld the order issued by Adjudication Authority on the ground that the timber logs imported by the appellant was subsequently subject to process like sawing and cutting and due to that reason appellant is not eligible for the refund. Aggrieved by said order, present app....

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....e logs which were in excess of 40 feet sowing operations were carried out and after some cleaning and scaling was done timber logs of smaller pieces were sold, we do not see respondent can be stated to have breached any conditions of the exemption notification. Learned counsel for the appellant further submitted that the issue is settled by large number of orders including final order of Hon'ble CESTAT, Ahmadabad in the matter of M/s Agarwalla Timbers Pvt Ltd Vs Commissioner of Customs, Kandla reported in 2014 (299) E.L.T 455 (Tri. Ahmd.). Learned counsel submitted that it is binding on the respondent and refusal to make the refund is highly arbitrary, illegal and unjustifiable. The binding nature of orders passed by the Supreme forum has b....