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TMI Blog2022 (10) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... 10214 of 2022 - Final Order No. A/11177-11178/2022 - Dated:- 29-9-2022 - MR. RAJU, MEMBER (TECHNICAL) Shri Naimesh Oza, Advocate for the Appellant Shri Dinesh Prithiani, Assistant Commissioner (AR) for the Respondent ORDER These appeals have been filed by M/s. Sagar Rubber Products Pvt Ltd against rejection of refund under Notification No.102/2007-Cus dated 14.09.2007. 02. Learned counsel appearing on behalf of the appellant pointed out that all the conditions of the notification has been met. He pointed out that they are importing Aluminum foils and on payment of SAD and selling the same domestically. He pointed out that they had sold various sizes of aluminum foil. The adjudicating authority has denied refund of SA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s directly, it is found that they have sold the goods having measurement of 155MM, 190MM, 210MM, 229MM, 247MM, 263MM and also sold scrap of Aluminum Foil and claimed refund in respect of such sold goods. Form the same, I find that the sizes of Aluminum Foil in the sales invoices is mentioned different to that of the same imported under the said BOE except size of 210MM, 247MM and 750MM Hence, the co-relation between between imported goods and sold goods is not established except in relation to size 210MM, 247MM and 750MM. As such, amount of Rs. 1,12,381/- in respect of respective sizes is inadmissible. 8. I further find that the claimant in their written submission dated 8.5.2018 received on 11.5.2018 submitted that they had imported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... '158MM, 171 MM,, 189MM, 233MM and 256MM. Hence, the condition stipulated under para 2 (e)(il) is not complied with. I therefore hold that the essential condition of the Not. No. 102/2007-cus dated 14.9.2017 i.e. establishment of co-relation between imported goods and sold goods, has not been complied with. Hence, the subject refund of Rs. 1,12,381/- is liable for rejection for this reason alone. Consequently, I do not go into verification of compliance of other conditions of the said Notification No. 102/2007-cus dated 14.9.2017 as amended and as well as Circular No. 6/2008-cus dated 28.4.2008 and also Circular No. 16/2008-cus dated 13.10.2008 and also do not examine the applicability of doctrine of Unjust enrichment in respect of sal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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