https://www.taxtmi.com/caselaws?id=257226 The Tribunal dismissed the appeals filed by the Revenue against the Commissioner (Appeals) order modifying the rejection of the refund claim for the Special Additional Duty (SAD) on goods assessed on Retail Selling Price (RSP) without availing exemption under Notification No. 29/2010. The Tribunal held that the importer cannot be penalized for not claiming the exemption at the time of importation and that the appeals were not maintainable. The Tribunal upheld the Commissioner (Appeals) order and disposed of the stay petitions and cross-objections accordingly. en-us Tue, 05 Aug 2014 00:00:00 +0530 Thu, 05 Mar 2015 10:35:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257226 The Tribunal dismissed the appeals filed by the Revenue against the Commissioner (Appeals) order modifying the rejection of the refund claim for the Special Additional Duty (SAD) on goods assessed on Retail Selling Price (RSP) without availing exemption under Notification No. 29/2010. The Tribunal held that the importer cannot be penalized for not claiming the exemption at the time of importation and that the appeals were not maintainable. The Tribunal upheld the Commissioner (Appeals) order and disposed of the stay petitions and cross-objections accordingly. Case-Laws Customs Tue, 05 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257226