2009 (4) TMI 737

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..... a, SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T) (Oral)]. Four appeals have been filed by the assessee and one appeal has been filed by the revenue. The details are given in the following tabular column. Sl. No Appeal No. Order-in-Appeal/ date Appellant v. Respondent Amount of refund 1. C/12/2003 No. 64/20 .....

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..... imposition of Special Additional Duty (SAD) of Customs. On clearance of the goods from the warehouse, the assessee paid the appropriate amount of SAD in respect of all the clearances. Later, they applied for refund of the SAD paid, on the ground that at the time of import of the goods, there was no levy. The Commissioner (A) in respect of Sl. Nos. 1, 2, and 4 held that the appellants are entitled .....

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..... e records of the case carefully. We agree with the revenue that the entire issue is covered by the decision of the Hon ble Apex Court in the case of LML Ltd. v. CCE, Kanpur - 2002 (142) E.L.T. 273 (S.C.). Further, revenue has contended that the assessee had not challenged the assessment order. In respect of warehoused goods, the rate of duty and tariff valuation would be in terms of Section 15 of .....

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