2018 (8) TMI 637

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....t. Comm (AR) for respondent ORDER Per: Anil Choudhary Heard the parties. 2. The issue in this appeal relates to rejection of refund under the provisions of Notification No.102/2007-Cus, being 4% SAD paid at the time of import of the goods. The appellant filed refund application on various dates between March 2008 and November 2009, seeking refund of 4% SAD paid on the imported goods, t....

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....appeal to the Commissioner (Appeals), who upheld the order-in-original confirming the findings therein. 4. Ld. Counsel for the appellant relied upon the Larger Bench decision in the case of Chowgule & Company Pvt.Ltd. - 2014 (306) ELT 326 (Tri- LB), wherein this Tribunal under similar facts and circumstances held that for taking the Cenvat Credit under sub-rule (2) of the said Rule 9 of Cenvat ....