2016 (3) TMI 191

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..... the time of examination of the result of the enquiry. Denial of refund - Subject to fulfillment of the conditions of the Notification - Sale through consignment agent - Held that: the original authority is directed to cause enquiry whether the consignment agent has sold the goods of the appellant through the invoices concerned. If so, the appellant cannot be denied of the refund subject to fu .....

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..... pon enquiry, result thereof shall be confronted to the appellant and the controversy emanating from para 4 of the adjudication order shall be resolved. 2. So far as the issue of limitation raised by Revenue is concerned, learned counsel says that the limitation shall not be questioned for no provision in law when Notification No.102/2007-Cus. dated 14.9.2007 grants refund of the additional duty .....

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..... pellant through the invoices concerned. If so, the appellant cannot be denied of the refund subject to fulfillment of the conditions of the Notification. 6. With the aforesaid direction, the appeal is remanded to the original authority to complete the re-adjudication as expeditiously as possible affording reasonable opportunity of hearing to the appellant. ( Dictated and pronounced in open c .....

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