KOTHARI METALS LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) In course of hearing of this appeal, we find that the following substantial question of law arises for determination, which was not formulated :

(2.) This appeal under Section 130(1) of the Customs Act, 1962 is at the instance of an importer and is directed against an order dated 27th July, 2009 passed by Customs, Excise and Service Tax Appellate Tribunal, Eastern Regional Bench, Kolkata under Customs Appeal No. 108 of 2009 [Commissioner of Customs (Ports) v. M/s. Kothari Metals Limited] thereby allowing the appeal filed by the Customs authorities and setting aside the order passed by the Commissioner of Customs (Appeals) by which the said Commissioner set aside the order of the Assistant Commissioner of Customs who rejected the application for refund filed by the importer.

(3.) Facts giving rise to filing of this appeal may be summed up thus :