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TMI Blog2013 (11) TMI 1297X X X X Extracts X X X X X X X X Extracts X X X X ..... to the ratio of Karnataka Forest Department, except for the fact that if the formula of Gujarat Forest Department is adopted the quantum of refund payable would be less. In such a situation, it would be difficult to take a view that this will have a retrospective effect - there is absolutely no logic in applying this Public Notice retrospectively and in fact, the Public Notice itself has been issued to maintain uniformity and not to adopt a particular ratio or formula to ensure that it is correct - Decided against Revenue. - C/25050-25052/2013-DB - Final Order Nos. 25758- 25760/2013 - Dated:- 30-7-2013 - SHRI B.S.V.MURTHY AND SHRI ANIL CHOUDHARY, JJ. For the Appellant: Mr. A.K. NIGAM, A.R. JUDGEMENT Per. B.S.V.MURTHY ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for movement of imported logs indicate the formula is 1 Hoppus Ton = 1.8027 CBM. However, from the Customs point of view, the main factor to be taken into account while considering refund claims of Special Additional duty of Customs is whether the importer has accounted for the entire volume of logs declared on the Bill of Entry and the documentary evidence for the sale of same on payment of VAT is produced while claiming refund of SAD. This is especially so when the importer sells round logs per se without any change in form. 6. Accordingly, in compliance of the direction of the Hon ble High Court of Kerala at Ernakulam, in exercise of the power under Section 151A of the Customs Act, 1962, the Board hereby directs that when round timber ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect ratio for the earlier period, we do not consider that there is anything wrong in the impugned order passed by the Commissioner. Accordingly no justification has been made for grant of stay and therefore, the stay applications are rejected. 3. While dictating the order and considering the records it occurred to us that we have already come to the conclusion that there is absolutely no logic in applying this Public Notice retrospectively and in fact, the Public Notice itself has been issued to maintain uniformity and not to adopt a particular ratio or formula to ensure that it is correct. Under such circumstances, it may not be necessary to keep the appeals pending, since we have already found that there is absolutely no merit in appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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