2014 (11) TMI 856

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....r the Respondent: Shri J.R. Sharma, Supdt. (AR) JUDGEMENT The appellants are in appeals against the impugned order wherein the refund claim of SAD filed under Notification no. 102/2007 dated 14.09.2007 have been rejected on the ground that as per the provisions of condition 2(b) of the said Notification, there should be an endorsement to the effect that no credit of additional duty was taken....

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....3. The said reference has been answered by the Tribunal - 2014-TIOL-1191-CESTAT-MUM-LB and held that "A trader-importer, who paid SAD on the imported goods and who discharged VAT/ST liability on subsequent sale, and who issued commercial invoices without indicating any details of the duty paid would be entitled to the benefit of Notification 102/2007-Cus", although they have not made an endorsemen....