2015 (8) TMI 1360

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...., DR, for the Respondent. ORDER This appeal is directed against the impugned order dated 28-1-2015 passed by the Commissioner (Appeals) Central Excise & Customs, 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 14-9-2007 has been denied on the ground that the conditions provided the....

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....buyer and deposited with the Government exchequer. According to the ld. advocate, since the conditions itemized in the Notification as well as in the Circular issued by C.B.E. & C. have been duly complied with in entirety, the refund benefit cannot be denied on the ground that there is slight mismatch of description of goods in the bill of entry vis-à-vis the invoices. According to the ld. ....

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....at the incidence of SAD amount borne by the 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 ha....

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....tation of the disputed goods on payment of SAD amount; that the said invoices also 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 ....