2023 (3) TMI 750

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.... Commissioner (A.R) - For the Respondent ORDER Brief facts of the case are that the appellant filed refund claim in terms of Notification No.102/2007-Cus. dated 14.09.2007 as amended. The refund claim was for refund of 4% of Special Additional Duty (SAD) paid by them at the time of import of the goods. The refund sanctioning authority sanctioned part of the refund but however, rejected some amou....

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....p;    ... .... .... (b) the importer, while issuing the invoice for sale of the said goods, shall specifically indicate in the invoice that in respect of the goods covered therein, no credit of the additional duty of customs levied under sub-section (5) of section 3 of the Customs Tariff Act, 1975 shall be admissible. ... .... ....." 3. In some of the commercial invoices the ....

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....d. 4. Ld. A.R Shri S. Balakumar supported the findings in the impugned order. 5. Heard both sides. 6. The issue to be analysed is whether the appellant is eligible for refund even though the requirement under condition 2(b) of the Notification No.102/2007-Cus. dated 14.09.2007 has not been complied. It is not disputed that the appellant-importer is a trader. In Chowgule & Company Pvt. Ltd. Vs C....