COMMISIONER Vs. SHIRDI STEEL TRADERS

JUDGEMENT

(1.) Heard learned advocate Mr.Utkarsh R. Sharma for the appellant.

(2.) By this Appeal under Sec. 130 of the Customs Act, 1962 (for short 'the Act') the appellant-revenue has proposed the following substantial questions of law arising out of the impugned order passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad (CESTAT) vide order dtd. 23/6/2023 passed in Customs Appeal No.10506 of 2014:

(3.) The respondent filed an application before the Assistant Commissioner, Customs Division, Bhavnagar for refund of an amount of Rs.2,46,902.00 under Notification No.102/2007- Customs dtd. 14/9/2007 towards Special Additional Customs Duty (SAD) paid in respect of Bill of Entry No.SBY/89/2012-13 dtd. 21/6/2012.