M.V. Ravindran - (1.) THIS appeal is directed against Order -in -Appeal 219/2010/CUS/COMMR (A)/AHD, dated 2940 -2010. Heard both sides and perused the records.
(2.) THE issue involved in this case is regarding refund of the 4% of the amount paid as special additional duty by the appellant. The appellant has imported the goods and paid the SAD and filed refund of an amount of Rs. 1,11,347/ -. The said refund claim was sought to be rejected by issuing of show cause notice. The adjudicating authority, after following the due process of law, came to the conclusion that the appellant had justified the refund claim and coming to such conclusion, he allowed the refund claim filed by the assessee. Departmental authorities, aggrieved by such an order, preferred an appeal before first appellate authority. Before the first appellate authority, the appellant herein also filed the cross -objection. The first appellate authority, after considering the submissions made before him, reversed the Order -in -Original which granted the refund to appellant. Ld. Counsel appearing on behalf of the appellant draws my attention to the findings of the adjudicating authority and also the findings of first appellate authority and Chartered Accountant's certificate.
(3.) HE would also rely upon the decision of this Bench in the case of Gujarat Boron Derivatives Pvt. Ltd. - : 2012 (280) E.L.T. 94 (Tri. -Ahmd.), as also the decision of Coordinate Bench in the case of STP Ltd. - : 2011 (267) E.L.T. 110 (Tri. -Mumbai). He would also rely upon the C.B.E. & C. Circular No. , dated 8 -7 -2010.;