COMMISSIONER OF CUSTOMS Vs. JINDAL DRUGS LTD

JUDGEMENT

(1.) Heard learned counsel for the appellant. The appellant has taken an exception to the judgment and order dated 28th December 2016 passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai (for short "the Appellate Tribunal")

(2.) Two refund applications were filed by the respondentassessee. The refund applications were for the refund of amounts in view of duty paid and duty benefit claimed under the notification dated 19th May 2002 for import of goods under advance licences dated 23rd January 1995 and for import of goods under advance licences dated 7th February 1995. On 5th March 2010, the refund applications were rejected by orders-in-original. Appeals were preferred by the respondent before the Commissioner of Customs (Appeals). By order dated 4th May 2012, the appeals were dismissed. Being aggrieved by the said order in appeals, the respondent preferred appeals before the Appellate Tribunal which have been allowed by setting aside the order in appeal and the orders-inoriginal.

(3.) The learned counsel appearing for the appellant submitted that the appeal be admitted on the substantial questions of law A, B, and C mentioned in paragraph- 9 of the appeal memo, which reads thus:-