https://www.taxtmi.com/caselaws?id=436485 The Tribunal allowed the importer's appeal, directing the Adjudicating Authority to grant a refund of the Special Additional Duty (SAD) for the imported paper cup machines within 45 days with interest. The rejection of part of the refund claim based on a DRI communication was deemed unfounded, as it was not part of the show cause notice. The appellant's evidence of selling the machines was considered sufficient, and none of their evidence was found to be inaccurate. en-us Wed, 12 Apr 2023 00:00:00 +0530 Fri, 14 Apr 2023 09:01:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436485 The Tribunal allowed the importer's appeal, directing the Adjudicating Authority to grant a refund of the Special Additional Duty (SAD) for the imported paper cup machines within 45 days with interest. The rejection of part of the refund claim based on a DRI communication was deemed unfounded, as it was not part of the show cause notice. The appellant's evidence of selling the machines was considered sufficient, and none of their evidence was found to be inaccurate. Case-Laws Customs Wed, 12 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436485