2016 (3) TMI 843

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....had made the payment of SAD (Special Additional Duty), which is in lieu of VAT, they are entitled to the refund of SAD paid as per the Notification No. 102/2007-Cus. dated 14.09.2007. 3. Appellants inter alia state that their refund application was rejected by the lower adjudicating authorities saying that the importers did not submit required documents within one year from the date of payment of duty as per para 2 of Notification No. 102/2007. The importers filed an appeal against the original order passed by Assistant Commissioner of Customs. Commissioner (Appeals) also rejected the first appeal of the importer namely Century Timbers thus rejecting their refund claim under Notification No. 102/2007-Cus. dated 14.09.2007. 4. The importer....

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....venue argues that when the importer-appellants have not given original papers with the Customs there could be chances of misuse of those original papers and may be that refund of SAD could be issued more than once; it is therefore necessary that the appellant-importer files original TR-6 challan to the Customs for claiming refund. He also argues that the appellants have not produced any kind of invoices or certificate from their buyers in Domestic Tariff Area (DTA) that cenvat credit was not claimed on the invoices issued by the appellant-importer. 6. The facts on record and submissions of both sides have been carefully considered. It is clear that principlistically the appellants are entitled to the refund for the Special Additional Duty ....