2024 (1) TMI 535

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....for the Appellant Shri Ganesh Aravind, Advocate for the Respondent ORDER The above appeal is filed by the department against the order passed by the Commissioner of Customs (Appeals) who rejected the appeal filed by the department against the sanction of refund by the original authority. 2. The learned AR Shri M. Selvakumar appeared and argued for the department. It is submitted that t....

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....d that the issue is also not recurring in nature. The amount involved being less than Rs.50 lakhs, as per the litigation policy in regard to Customs cases would apply and the appeal filed by the department has to be dismissed in limine. 4. It is submitted by the learned counsel that the facts are that the respondents had imported goods and thereafter had intended to re- export them. They had pa....

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....on is limited to the claim of refund filed under section 26A and not the eligibility of drawback, the Commissioner (Appeals) rejected the department's appeal with a direction to the respondent to prefer a drawback claim. The respondent thereafter submitted a representation for drawback claim and also deducted 2% of the refund amount paid for the reason that in case of drawback, the respondent woul....