2023 (6) TMI 1470

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....Mohan , Authorized Representative for the Appellant Shri Indranil Banerjee and Shri P. Jhunjhunwala , both Advocates for the Respondent ORDER Per Ashok Jindal : This appeal is filed against the refund of differential duty at the higher rate @ 12.5% instead of @ 7.5%. 2. The facts of the case are that the appellant imported Edible Grade Crude Palm Oil under the Bills of Entry, which are extrac....

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....dent paid the duty but filed the refund claim of excess duty as the Notification No.46/2015-Cus dated 17.09.2015 was not applicable. Initially, the refund claim was rejected. On appeal, the refund was allowed to the respondent. 2.2 Against the said order, the appellant is before us. 3. Heard the parties and perused the records. 4. Considering the facts that although the Notification No.46/2015-....