2024 (4) TMI 1409

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.... Shri M.A. Baby, Advocate For the Respondent : Shri K. Vishwanath, Authorised Representative PER : D.M. MISRA This appeal is filed against Order-in-Appeal No. Order-in-Appeal No. COC-CUSTM-000-APP-481-14-15 dated 19.03.2015 passed by the Commissioner of Customs (Appeals), Cochin. 2. Briefly stated the facts of the case are that the respondents are traders and imported furniture and PVC....

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....hearing. I find that there is factual error in the impugned Order-in-Original. It is perceived that the Adjudicating Authority has lost track of the case and the order has been passed on the basis of irrelevant considerations, without application of mind to the factual aspects available on record. Nevertheless, it may be true that there is deficiency in the claim which needs redress by the appella....

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....290) ELT 253 (Tri.-Del.) and House Full International Ltd. vs. CC (Import), Mumbai: 2015 (318) ELT 460 (Tri.-Mumbai). He further submits that recently this Tribunal in the case of M/s. Vestal Impex vs CC, Cochin vide Final Order No.20146- 20147/2024 dated 13.03.2024 allowed the SAD refund. 4. Learned Authorised Representative for the Revenue reiterated the findings of the learned Commissioner (....