SAD refund under Notification 102/2007-Cus denied where imported computer systems were sold only as parts, breaking identity requirements.

Refund of special additional duty under Notification No. 102/2007-Cus. was denied because the post-sale conditions were not met: the imported goods were old and used computer system sets with accessories, while the invoices reflected sale of old and used computer parts after the computer system had been removed. The required identity between the imported goods and the goods sold was therefore not established, and the refund claim failed for want of compliance with the notification's conditions. The rejection of refund was confirmed in substance by CESTAT Chandigarh.

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Issues: Whether the appellant was entitled to refund of special additional duty under Notification No. 102/2007-Cus. dated 14-9-2007 when the goods sold were described as computer parts and not the whole computer system imported.

Analysis: The refund notification applied only where the imported goods, after sale, satisfied the prescribed conditions. The invoices showed that the appellant had imported old and used computer system sets with accessories, but the goods sold were described as old and used computer parts after removing the computer system. As the whole system imported had not been sold, the required identity between the imported goods and the sold goods was not established.

Conclusion: The appellant was not entitled to the refund claim and the rejection of refund was /confirmed in substance.

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