2016 (11) TMI 1397

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..... R M. V. Ravindran (Judicial Member) All these appeals are directed against Order-in- Appeal Nos. 10 to 17/2006/MCH/AC/VII/05 dated 06.01.2006/09.01.2006. Since the issue raised in all appeals is of the same assessee and raises a common question of law, all appeals are disposed of by a common order. 2. Heard both sides and perused the records. 3. On perusal of the records, it transpires the iss .....

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..... it the amount of duty and claim back from the Ministry once the World Bank sanctions the loan. Based upon Inter ministerial deliberation, appellant deposited the amount of customs duty forgone by various vendors/contractors against the advance licence. The said duty was discharged by the appellant under protest. Having received the World Bank loan, appellant sought refund of the amounts which were .....

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..... ing the submission of the appellant, we are of the view the issue needs reconsideration by the adjudicating authority. 6. Accordingly, without expressing any opinion on the merits of the case keeping all issues open, we set aside the impugned order and remand the matter back to the adjudicating authority to reconsider the issue afresh after following the principles of natural justice. Appellant i .....

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