2019 (2) TMI 1184

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....tification No. 102/2007 Customs dated 14.09.2007. The details of payments of additional duty of customs the refund whereof has been claimed as above are as follows: Sr. No. DOE No. & Date Description of goods Qty (in SQM) Total duty paid Addl. Duty of Customs (4%) SAD paid Refund claim of 4% SAD filed TR-6 Challan Nos. & date of deposition Mode of payment 1 4560245/ 05.02.2014 Polished Marble Slab   1071.80 669933 182897.80 182897.80 2008032595/07.02.2014 Cash 2 4801176/ 04.03. 2014Polished Marble Slab 1503.45 953086 260475.50 260475.50 2008222658/05.03.2014 Cash 3 4792854/03.03.2014 Polished Marble Slab 1479.55 934799 255477.70 255477....

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....07 as partially been sanctioned in favour of the appellant. The portion of refund rejected is for want of the compliance of condition (e) of the said Notification. As such the Order is well justified Appeal is accordingly prayed to be dismissed. 5. After hearing both the parties and perusing the entire record, I observe and opine as follows: The impugned refunds were claimed qua 4% of additional duty of customs availing exemption of Notification No. 102 dated 14.09.2007. The Notification reads as follows: "2. The exemption contained in this notification shall be given effect if the following conditions are fulfilled: (a) The importer of the said goods shall pay all duties, including the said additional duty of custom....

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....entioned on the invoice/ receipt. The plea of the appellant for same to be a clerical error has not been considered by the adjudicating authority. 6. For the purpose, the invoices, the VAT 38 Challans, the CA Certificate as are the part of Appeal and have even been referred to by the adjudicating authority are perused. A joint perusal reflects that the invoices have the details of the Bills of Entry numbers, amount of SAD paid. Numbers of the trucks hired for delivery of articles mentioned in the invoice, name of the buyer and appellant as the sender in invoice. Numbers are also specifically mentioned in each of the invoice as 192, 193, 194 and 196 with respective dates. Four of these invoices mentions the truck Nos. Perusal of Form VAT ....