2018 (8) TMI 637

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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, totaling 117 Bills of Entry. The Deputy Com....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....held 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 Credit Rules, following particulars are requir....