2016 (12) TMI 1155

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....ts None present of the Respondent Per Archana Wadhwa: Being aggrieved with the order passed by Commissioner (A) Revenue has filed the present appeal. 2. We have heard Shri Govind Dixit, DR for the Applicants. Nobody appeared for the respondents. 3. The dispute in the present appeal relates to refund of Special Additional Duties (SAD) in terms of notification 102/07-Cus dated 14.09.2007. The O....

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....ser condition. However, as observed by the Commissioner (A) Revenue has not been able to show any legal Provision to the effect that if the goods are ultimately sold on payment of VAT/CST the refund of SAD paid by the importer at the time of import would not be admissible. We agree with the above reasoning of the Commissioner (A). It is not the Revenue's case that the conditions of the notificati....