2015 (2) TMI 1078

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.... Mr. Mohd Yusuf, AR Per: ARCHANA WADHWA The issue involved in the present appeals is refund of Special Additional Duty (SAD) in terms of the provisions of Notification No. 102/2007. The appellant's refund claim to the tune of Rs. 1.71 lakhs (Rupees One Lakh Seventy One Thousand approximately) and Rs. 2.99 Lakhs (Rupees Two Lakhs Ninety Nine Thousand approximately) has been rejected on the ground....

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....other decisions also laying down that even if said endorsement has not been made in the invoices, which also do not reflect the SAD element, the benefit of the notification cannot be denied to them, on the said sole ground. Reference can be made to the following decisions: a) Fossil India Ltd. Vs. CC, Bangalore 2014 (301) ELT 268 (Tri.-Bang.) b) Novo Nordisk India Ltd. Vs. CC (ACC), Mumbai 2013 ....