TaxTMI 
TaxTMI 
2018 (3) TMI 30
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....pecial Additional Duty (SAD) @ 4% by availing exemption Notification No.102/2007-Cus dated 14.09.2007. They later filed refund claims of the 4% SAD paid on the imported goods on sale of the said goods 'as such' following of the procedure prescribed under Notification No.102/2007-Cus dated 14.09.2007. Refund claims were sanctioned to them. Later on investigation, discrepancy between the invoices submitted before the customs authorities in claiming the refund claim and sales invoices issued to the customers has been noticed and accordingly show cause notice was issued to the appellant for recovery of the refund amount paid and proposal for penalty and personal penalty on the co-noticees. On adjudication, the demand was confirmed with interest....
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....o indicate that the sales were as such. It is his contention that except the mis-match in the quantity Bill of Entry wise with corresponding invoices, there is no dispute about payment of 4% SAD and sale of the entire quantity of imported timber logs to the customers on payment of VAT. It is his contention that before the Ld. Commissioner (Appeals) though they have established/reconciled bill of entry wise the sale of timber logs imported producing the relevant sales invoices but the Ld. Commissioner (Appeals) has not considered the same by recording a detailed finding. The Ld. Chartered Accountant further submits that there is no other allegation in the show cause notice nor any findings recorded by the Ld. Commissioner(Appeals) relating t....