CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL

NEW DELHI

PRINCIPAL BENCH - COURT NO. II

Customs Cross Application No. 50769 of 2022 (SM)

in

Customs Appeal No. 52157 of 2022

(Arising out of Order-in-Appeal No. CC(A) CUS/D-II/Prev./NCH/860/2022-23 dated

21.07.2022 passed by the Commissioner of Customs (Appeals), New Delhi)

Principal Commissioner, Customs-

New Delhi (Prev)

Appellant

New Customs House, Near IGI Airport,

New Delhi-110037

M/s Mahavir Overseas

2393/114, Vidya Market,

Chatta Shahji, Chawri Bazar,

Delhi-110006

Respondent

APPEARANCE:

Mr. Vishwajeet Saharan, Authorised Representative for the Appellant

Mr. Rajat Doshi, Advocate for the Respondent

CORAM:

HON’BLE MR. ANIL CHOUDHARY, MEMBER (JUDICIAL)

FINAL ORDER NO. 50068 / 2023

Date of Hearing: 20.01.2023

Date of Decision: 20.01.2023

ANIL CHOUDHARY:

Heard the parties.

2. Revenue is in appeal against impugned Order-in-Appeal

whereby the respondent-assessee, regular importer of self-adhesive

thermal paper have been granted refund of amount deposited during

investigation of Rs. 40 lakhs. The respondent-assessee has filed

2