2014 (3) TMI 997

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....p; S.S. Dabas, Advocate For the Respondent : Shri R. K. Mishra, DR ORDER Per: Archana Wadhwa: All the three appeals are being disposed of by a common order as they arise out of the same impugned order passed by Commissioner (Appeals). 2. The issue involved relates to refund of SAD in terms of Notification No. 102/2007-Cus dated 14.09.2007. The said refund stands denied on the sole g....

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....d the same would always remain subservient to and are in aid to justice. It is well settled that interpretation which eludes or frustrates recipient of justice is not to be followed. It seems that the said procedural relevance stand issued by the Board for the purpose of convenience and easy administration of justice for deciding the refund claims. 4. If viewed from the other angle, the differe....