2013 (12) TMI 1501

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.... for the Respondent. ORDER The appellant M/s. Newstech (India) Pvt. Ltd. imported some goods and cleared the same after payment of duty including SAD. The importers claimed refund of SAD in terms of Notification No. 102/2007-Cus., dated 14-9-2007. The adjudicating authority observed that the import duty was paid on 26-11-2007 and the appellant importers have filed refund application on 1-12-2008....

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.... this Tribunal. 2. It is vehemently argued by the appellant that in view of the normal life and order thrown out of gear and the whole city of Mumbai being under terrorist seize, there was reasonable cause for the delay of a few days and the refund claim was filed immediately on the first working day available on normalization of life and order. 3. The learned AR appearing for the Reve....