2018 (8) TMI 634

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....lved in the present case is that whether the appellant is entitled for refund of SAD paid by availing exemption notification 102/2007-CUS dated 14.09.2009 in the case where the SAD was debited in the DPEB pass book not paid in cash. 2. Shri Manish Jain, Ld. Counsel appearing on behalf of the appellant submits that the issue is squarely covered by the judgement of the Delhi High Court in the case ....

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....his Tribunal in the case of Milton Laminates Ltd. v/s Commissioner of Customs, Kandla 2006 (206) E.L.T. 797 (Tri.-Del.). 4. I have carefully considered the submission made by both side and perused the records. I find that the Hon'ble Delhi High Court dealt with the very identical issue in the case of Allen Diesels India Pvt. Ltd. (supra) which held that under notification 102/2007- Cus. even if t....