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2017 (4) TMI 437

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..... is unsustainable. Accordingly, we remand the matters to the original adjudicating authority for examining the period in question and to decide the same according to law - Appeal allowed by way of remand. - ST/1190, 1214, 1295 & 1310/2010-CU(DB) - Final Order Nos. ST/A/54272-54275/2016-CU(DB) - Dated:- 13-10-2016 - Ms. Archana Wadhwa, Member (J) and Shri Ashok K. Arya, Member (T) Shri O.P. .....

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..... rawback in the present case and as such no refund would be admissible. However, it is seen that the said Notification was amended vide Notification No. 33/2008-S.T., dated 7-12-2008 withdrawing the condition of non-export of goods under the claim of drawback. The contention of ld. Consultant is that in the present cases, a part of the exports were before 6-10-2007 and a part of the exports are aft .....

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..... cordingly, we remand the matters to the original adjudicating authority for examining the period in question and to decide the same according to law. As the matters are being remanded, the original adjudicating authority is also directed to examine the documentary evidence and other objections, if any, in the light of the precedent decisions of the Tribunal. 6. The appeals are allowed by way of .....

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