2024 (4) TMI 915

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....for the Appellant. Mrs. Radhika Shriranjini MD, Advocate, for the Respondent. ORDER The issue in the present appeal is regarding refund of 4% of Special Additional Duty (SAD) in terms of Notification No. 102/2007-Cus., dated 14-9-2007. The respondent had imported goods against the Bills of Entry No. 228798, dated 4-8-2008 & 230619, dated 27-8-2008 and goods were allowed to clear on paymen....

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.... 19/2012, dated 8-2-2012 allowed the appeal. While disposing the appeal, the Commissioner (Appeals) observed that since statutory Auditor of the importer company furnished Certificates dated 27-7-2009 with details linking each of the sale invoices with the corresponding Bill of Entry, the respondent complied with the conditions of the notification. It is also observed that the amount collected as ....

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....onal hearing and produced VAT Challan and Chartered Accountant's Certificate. However, VAT Challan does not show the Bill of Entry and for that reason it is concluded that the respondent failed to comply with the conditions stipulated in the notification. In appeal, while allowing the appeal, the Appellate Authority has given a very detailed order. Even as per the statement of fact in the present ....