2013 (12) TMI 351

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....ent. ORDER The facts in brief are that the appellant had filed refund claim of additional duty of customs (4% SAD) amounting to Rs. 3,67,634/-, paid on the imported goods in terms of exemption Notification No. 102/2007-Cus., dated 14-9-2007. After examining/scrutinizing the documents submitted by the appellant along with subject refund claim, the adjudicating authority, vide impugned Order-i....

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....e learned counsel submits that the issue is squarely covered by the decision of the Tribunal in the case of Shrinathji Dyg. v. C.C.E., Surat - 2010 (262) E.L.T. 622 (Tri.-Ahd.) = 2011 (24) S.T.R. 108 (Tri.-Ahd.) wherein it was held that if the duty element had not been shown separately in the invoice and recovered from the customers and the importer produces the C.A. certificate, it is sufficient ....