2023 (3) TMI 750

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....llant Mr. S. Balakumar, Assistant 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 th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sp;            ... .... .... (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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Ltd. Vs CC - 2019 (370) ELT 672 (Tri.- Chennai) Ld. Counsel prayed that appeal may be allowed. 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 compl....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ase before us and shall not be interpreted to mean that conditions of an exemption notification are not required to be fulfilled for availing the exemption." 7. In the other decisions relied by the Ld. Counsel for appellant the Tribunal has held that the trader-importer would be eligible for refund even though the requirement under para 2(b) of the Notification No.102/2007-Cus. is not satisfied....