2018 (8) TMI 500

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.... S.K. Naskar, AC(AR) the Respondent (s) ORDER Per Shri P.K. Choudhary The Commissioner (Appeals) has decided four appeals arising out of four Order-in-Original by way of one common order. Accordingly, all the four appeals are taken up altogether for disposal. 2. Heard both sides and perused the appeal records. 3. I find that the appellant assessee was sanctioned refund of SAD vide r....

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....untant who certifies the annual accounts of the importer certifying that the burden of 4% Countervailing Duty has not been passed on by the importer to the buyer in order to fulfill the condition laid down in paragraph 2(b) of the Notification in order to get the refund of 4% Special Additional Duty. 5. Later, in course of scrutiny and verification of the authenticity of the Chartered Accountan....

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....s dated 13.10.2008. 7. In view of the above facts, the lower authority confirmed demand of erroneously refunded amount of Special Additional Duty in terms of Section 28(8) of the Customs Act, 1962 along with interest thereon under Section 28AA ibid and also imposed penalty equal to the refund of SAD amount along with interest under section 114A of the Customs Act, 1962 against the appellant vid....