ADINATH TRADELINKS Vs. COMMISSIONER OF CUSTOMS, KANDLA

JUDGEMENT

(1.) THIS stay petition is filed for pre -deposit of an amount of Rs. 4,79,500/ - claimed as a refund under the provisions of Notification No. 102/2007 -Cus., dated 14 -9 -2007.

(2.) HEARD both sides and perused the records.

(3.) ON perusal of the records, we find that the appellant has filed a refund claim for the said amount with the adjudicating authority, who has sanctioned the refund to the appellant.