2011 (8) TMI 1098

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....t M.S. Manjunath, Consultant : for the Respondent JUDGMENT: M. Veeraiyan, Technical Member 1. Heard both sides on the stay petition. 2. The applicant imported Generator parts as a trader and thereafter sold the goods on payment of applicable VAT. They preferred refund claim of Special Additional Duty (SAD) paid by them in terms of Notification No. 102/2007-Cus. dated 14.09.2007. The....

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....h, according to him, were produced before the Commissioner (Appeals), which do not indicate any element of Customs Duty not to talk of SAD component of the Customs Duty. Consequently, it was not possible for the buyers to take any credit. 4. The learned SDR submits that the condition for availing the benefit of exemption Notification No. 102/07 includes endorsement in the invoices issued by the....