https://www.taxtmi.com/caselaws?id=259109 The court held that the refund claim was not maintainable as the original assessment order was not challenged. It upheld the applicability of Notification No.94/96-Cus and rejected the applicability of Notification No.18/2000-Cus at the refund stage. The court affirmed that Special Additional Duty (SAD) applies to both imported and re-imported goods. Consequently, the appeal by the appellant/Revenue was allowed, the Tribunal's order was set aside, and the ruling favored the appellant/Revenue against the first respondent/assessee. en-us Fri, 20 Mar 2015 00:00:00 +0530 Fri, 12 Feb 2016 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259109 The court held that the refund claim was not maintainable as the original assessment order was not challenged. It upheld the applicability of Notification No.94/96-Cus and rejected the applicability of Notification No.18/2000-Cus at the refund stage. The court affirmed that Special Additional Duty (SAD) applies to both imported and re-imported goods. Consequently, the appeal by the appellant/Revenue was allowed, the Tribunal's order was set aside, and the ruling favored the appellant/Revenue against the first respondent/assessee. Case-Laws Customs Fri, 20 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259109