2017 (12) TMI 1828

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....M. Karthikeyan, Advocate. For the Respondent : Shri A. Cletus, ADC (AR). Per Bench Issue in dispute in this appeal concerns rejection of refund of SAD under the Notification No.102/2007-Cus. as amended. Original authority rejected the refund on the ground that there is discrepancy in the description between the goods imported and subsequent sale of goods in India as noted below : S. No....

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....entioned above 2. TR-6 challans as proof of payment of import duties including 4% AD in respect of the said Bills of Entry 3. Import Invoices 4. Copies of Invoices of sale of the imported goods 5. VAT/CST returns Form acknowledgement 6. Self-declaration from the Claimant in respect of the said refund application 7. Chartered Accountant's Certificate 8. ....