2013 (11) TMI 945

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....esh Jain, DR, for the Respondent. ORDER The issue in the present appeal relates to refund of Additional Duty of Customs (SAD) leviable under sub-section (5) of Section 3 of Customs Tariff Act, 1975. The said duty was paid by the appellant at the time of import of goods. The refund of the same is admissible to the appellant in terms of provisions of Notification No. 102/2007-Cus., dated 14-9-....

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....ve not certified their invoices to the above extent, same is violation of the said condition and failure to fulfil the same would result in the denial of refund. 4. We find that appellants have taken a categorical stand before authorities below that the invoices issued by them do not show the said amount. As such, their buyers are not in a position to claim the credit. It seems that there is no....