Adjudicating authority cannot review order of appellate authority in limited remand  

Technova Imaging Systems Pvt. Ltd. Vs Commissioner of Customs (CESTAT Mumbai)

Refusal of SAD to the Appellant-importer by the Refund Sanctioning Authority that has received concurrence of the Commissioner (Appeals) in the second round of litigation is assailed in this appeal.

The gist of the order of Commissioner (Appeals) is that goods imported and goods sold, though are of different brand names are one and same which is verifiable from the item code and item description and such infracti

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