2017 (10) TMI 1070

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the appellant Shri R. Subramaniyam, AC (AR), for the Respondents ORDER Vide Final Order No.41872/2016 dated 10.10.2016, the appellant's appeal was dismissed ex-parte in as much as the appellant could not cause appearance on the date of hearing. 2. As per the Ld. Advocate, Shri S. Muthuvenkataraman, the appellant did not receive the notice on time and as such could not cause appearanc....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e same appellant listed today. 4. The issue involved in all these appeals relate to the refund of SAD paid by the appellant at the time of import of goods, in terms of Notification No.102/2007-Cus. dated 14.09.2007, which allow the refund of the same on subsequent sale of goods on payment of appropriate duty of VAT/Sales Tax. The Revenue has denied the refund on the sole ground that the VAT/Sal....