2016 (2) TMI 206

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...., DR ORDER Per S K Mohanty These appeals are directed against the impugned orders dated 18.12.2014 passed by the Commissioner of Customs (Appeals), New Delhi, wherein refund application filed by the appellant, claiming refund of Special Additional Duty (SAD), in terms of Notification No. 102/07-CUS dated 14.09.2007 has been denied on the ground that the conditions provided therein, read w....

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....ited with the Government exchequer. According to the Ld. Advocate, since the conditions itemized in the Notification as well as in the Circular issued by CBEC have been duly complied with in entirely, the refund benefit cannot be denied on the ground that there is slight mis-match of description of goods in the bill of entry vis-a-vis the invoices. According to the Ld. Advocate, though the descrip....

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....he appellant has not been satisfactorily discharged. 4. I have heard the Ld. Counsel for both sides and perused the records. 5. I find from the impugned order that the ld. Commissioner (Appeals) has categorically observed that the conditions of above referred notifications have been duly complied with by the appellant. However, the appeal has been rejected by him on the sole ground that ther....

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.... bore the declaration that no credit of the Additional Duty of Customs (SAD) levied under the Customs Tariff Act shall be available to the buyer of goods; that Central Sales Tax/ value added tax payable on sale of the disputed goods have been clearly mentioned in the said invoices. Thus, it is evident from the retail invoices that the goods imported on payment of SAD amount have been sold in the d....