https://www.taxtmi.com/caselaws?id=247196 The Tribunal rejected the appeals concerning refund claims rejection under Notification No.102/2007-Cus and eligibility for a refund of Special Additional Duty paid at the time of import. It held that the imported goods were not sold as such based on the working arrangement and final invoices, leading to the appellant's ineligibility for a refund. Despite arguments and reliance on case law, the Tribunal found the facts of the case did not align with the cited precedents, ultimately resulting in the rejection of the appeals. en-us Tue, 22 Apr 2014 00:00:00 +0530 Mon, 24 Nov 2014 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247196 The Tribunal rejected the appeals concerning refund claims rejection under Notification No.102/2007-Cus and eligibility for a refund of Special Additional Duty paid at the time of import. It held that the imported goods were not sold as such based on the working arrangement and final invoices, leading to the appellant's ineligibility for a refund. Despite arguments and reliance on case law, the Tribunal found the facts of the case did not align with the cited precedents, ultimately resulting in the rejection of the appeals. Case-Laws Customs Tue, 22 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247196