LAWS(CE)-2010-5-40

COMMISSIONER OF CUSTOMS, GUNTUR Vs. SAMEERA TRADING COMPANY

Decided On May 19, 2010
Commissioner Of Customs, Guntur Appellant
V/S
Sameera Trading Company Respondents

JUDGEMENT

(1.) THIS is an appeal filed by Revenue. Vide the impugned order, the Commissioner (Appeals) set aside the order of the Assistant Commissioner of Central Excise, Nellore and allowed the refund claim filed by the respondents for an amount of Rs. 29,52,968/ - being excess export duty paid by it.

(2.) THE appeal raises the following grounds :

(3.) WE have heard both sides.