https://www.taxtmi.com/caselaws?id=433131 The appellant, an importer-trader, filed a refund claim for Special Additional Duty (SAD) paid on imported computers under Notification No. 102/2007-Cus. The revenue rejected the claim citing discrepancies. The Commissioner (Appeals) upheld the rejection, but the appellant appealed further. The Member (Judicial) referred to a Tribunal ruling in favor of the appellant, finding the rejection legally flawed. The appeal was allowed, setting aside the rejection and directing the refund with interest within 60 days. The judgment emphasized compliance with refund conditions and the importance of legal precedents in such cases. en-us Thu, 29 Sep 2022 00:00:00 +0530 Sat, 21 Jan 2023 15:18:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433131 The appellant, an importer-trader, filed a refund claim for Special Additional Duty (SAD) paid on imported computers under Notification No. 102/2007-Cus. The revenue rejected the claim citing discrepancies. The Commissioner (Appeals) upheld the rejection, but the appellant appealed further. The Member (Judicial) referred to a Tribunal ruling in favor of the appellant, finding the rejection legally flawed. The appeal was allowed, setting aside the rejection and directing the refund with interest within 60 days. The judgment emphasized compliance with refund conditions and the importance of legal precedents in such cases. Case-Laws Customs Thu, 29 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433131