https://www.taxtmi.com/caselaws?id=277177 The appellant's refund claim under Notification No. 102/2007-Cus. for the SAD amount paid on imported goods was rejected due to discrepancies in the description of the goods sold compared to the imported goods. The appellant sold old and used computer system parts, not the entire system as indicated in the invoices, leading to the denial of the refund claim. The court upheld the rejection of the refund claim, stating that the appellant was not entitled to a refund for the SAD amount paid on the entire systems. The appeal was dismissed, affirming the decision of the lower court. en-us Wed, 29 Mar 2017 00:00:00 +0530 Wed, 28 Nov 2018 06:33:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277177 The appellant's refund claim under Notification No. 102/2007-Cus. for the SAD amount paid on imported goods was rejected due to discrepancies in the description of the goods sold compared to the imported goods. The appellant sold old and used computer system parts, not the entire system as indicated in the invoices, leading to the denial of the refund claim. The court upheld the rejection of the refund claim, stating that the appellant was not entitled to a refund for the SAD amount paid on the entire systems. The appeal was dismissed, affirming the decision of the lower court. Case-Laws Customs Wed, 29 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277177