JUDGMENT

(Prayer: Civil Miscellaneous Appeal filed under Section 130 of Customs Act, 1962 against the Final Order No. 41410/2017 in Appeal No.C/40164/2017-SM dated 25.07.2017 passed by the Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench, Chennai.)

R. Mahadevan, J.

1. This Civil Miscellaneous Appeal is filed questioning the correctness of the Final Order dated 25.07.2017 passed by the Customs, Excise & Service Tax Appellate Tribunal (CESTAT).

2. Originally, the respondent / assessee had filed a claim application for refund of 4% additional duty of Customs levied under Section 3 (5) of the Customs Tariff Act, 1975. The claim was originally rejected by an Order-in- Original dated 17.11.2015 for non-submission of required documents and on limitation ground. On appeal, the appellate authority, by an order-in-appeal dated 06.04.2016, set aside the order-in-original dated 17.11.2015 and directed the adjudicating authority to pass orders afresh, after affording an opportunity of hearing to the respondent/assessee. Pursuant to the order of remand, the adjudicating authority took up the refund application and passed an order-in-original dated 14.07.2016, sanctioning refund of