2015 (10) TMI 2260

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....Singh: Appeal has been filed by the Revenue against order in appeal dated 31.07.2009 in terms of which the order-in-original granting refund of Rs. 50599/- was upheld and Revenues appeal was dismissed. The issue involved in this case is refund of additional duty of customs levied under sub-section of Section 5 of the Customs Tariff Act, 1975 in terms of Notification No. 102/2007-Cus. dated 14.09.....

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....ional duty of Customs levied under sub-Section (5) of Section 3 of Customs Tariff Act, 1975 is also called as Special Additional duty and accordingly a stamp 'No credit of the Special Additional Duty available was affixed on all the invoices which meets the requirements of Rule 2(b) of the said Notification. In support of their above contention the respondent have referred to Board's Circular No. ....

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....dent in this case and enclosed alongwith the departmental appeal, it is observed that the same bear the stamp 'No credit of the Special Additional Duty available'. In this regard, the respondent explained that additional duty of Customs levied under sub-section (5) of Section 3 of Customs Tariff Act, 1975 is also called as Special Additional duty and no other duty is levied under sub-section (5) o....

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.... the Special Additional Duty available'. We agree with the contention of the respondent before Commissioner (Appeals) that the additional duty of customs under sub-section (5) of Section 3 of Customs Tariff Act, 1975 is commonly known as Special Additional Duty. Thus, we find that the Commissioner (Appeals) has adequately discussed this issue and we agree with his finding that the stamp on the inv....