2011 (9) TMI 124

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....s an appeal filed by M/s. Siddharth Overseas against order-in-appeal No. 305/2009/MCH/AC/CRARS/09 dated 1.12.2009.   2. The brief facts of the case are that the appellant had filed a refund claim for refund of SAD paid on goods cleared under bill of entry No.800418 dated 22.10.2008. The claim was rejected by the Assistant Commissioner on the ground that the appellant had not submitted the ....

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....n a finding that the appellant had not endorsed the sales tax invoices with the remark that no credit of the additional duty of customs levied under sub-section (5) of section 3 of the Customs Tariff Act, 1975 shall be admissible . The learned DR submitted that this is the requirement under Notification No.102/2007 dated 14.9.2007. Since the appellant has not fulfilled this requirement, the refund....