2018 (5) TMI 1246

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....However, they paid Special Additional Duty (SAD) @ 4% as applicable and applied for refund of SAD under Notification No. 102/97-Cus. Their application for refund was rejected by the lower authority on the following grounds: a) Para 2 (a) of the notification 102/97-Cus requires the importer to pay all duties, including additional duty of customs leviable thereon to be paid but the importer had not paid the BCD and CVD as they were exempt for these goods imported from Bangladesh. b) Para 2(b) of the notification 102/97-Cus specifies that the importer, while issuing invoice for sale of the said goods, shall specifically indicate in the invoice that in respect of the goods covered therein, no credit of additional duty of custo....

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....led with the jurisdictional officer. In this case, the goods were imported through ICD Petrapole in West Bengal and the jurisdictional customs officer is Assistant/Deputy Commissioner, Petrapole lCS with whom the refund application should have been filed. Instead, the importer filed the refund application with the Assistant Commissioner of Central Excise, Vizianagaram. It is the contention of the Ld. DR that this is a basic condition in the notification and the refund sanctioned violating it and the Order-in-Appeal thereon upholding such a sanction are liable to be set aside. It is not the case of the Department that the assessee is not entitled to the SAD refund but only that it was sanctioned by an unauthorised officer and hence needs to ....