2017 (7) TMI 1113

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.... Shri B. Balamurugan, AC (AR), for the Respondent. ORDER  All the three appeals are being disposed of together as the issue involved in all these appeals involves a common issue of refund of SAD in terms of Notification No. 102/2007-Cus., dated 14-9-2007, which allows such refund claim when the imported goods are sold on payment of Sales Tax/VAT. The lower authorities have rejected the ....

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....ls) cannot be appreciated inasmuch as the Tribunal's decision in the case of Gazal Overseas (supra) deals with the same issue, in which case, the Commissioner (Appeals) was duty bound to follow the Appellate Tribunal's order. 4. However, it is seen that the Tribunal in the case of Kubota Agricultural India Pvt. Ltd. v. Commissioner of Customs, Chennai reported in 2017 (6) TMI 565-CESTAT, C....