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1. Refund of SAD - Notification No. 102/2007 - Appellant failed to make any endorsement in the commercial invoices issued for the domestic sale that "no credit of SAD of...

2. Violation of Notification No. 102/2007 - Refund of SAD - Whether subsequent Notification No. 29/2010-Cus., dated 27-2-2010 should be read as clarificatory and...

3. Refund claim - SAD - N/N. 102/2007-Cus dated 14.9.2007 - appellant claims that even though initially they have availed the CENVAT credit of the duty paid on the said...

4. Refund of SAD - mis-match of description of the goods - The SAD is paid on importation of the goods to safe guard the revenue of the state i.e. VAT/CST. As the same has...

5. Period of limitation for filing refund claim of SAD - Notification No.102/2007 Cus - the original exemption notification neither stipulated a time period, it was...

6. Refund claim - additional duty of Customs paid u/s 3(5) of the CTA, 1975 - N/N. 102/2007-Cus dated 14.09.2007 - it is well settled that the substantial benefit granted...

7. Refund of Special Additional Duty (SAD) - whether an importer can be penalized for not having claimed exemption under Notification No. 29/2010-Cus at the time of...

8. Refund of SAD - rejection on the ground of time limitation - The issue of time limit for filing refund claim was subject matter of litigation before the Hon’ble High...

9. Refund - appellant has filed refund claim under Notification No. 102/2007-Cus., dated 14-9-2007 wherein no time has been prescribed for filing refund claim. - that...

10. Eligibility to claim refund of IGST - The availing exemption under Notification No.79/2017-Cus dated 13.10.2017 in respect of additional duty of Customs under...

11. Refund of SAD - period of limitation to be computed from date of payment of custom duty or date of sale of goods - N/N. 102/2007-Cus - considering the overall...

12. Refund of SAD - Notification no. 102/2007 dated 14.09.2007 - although they have not made an endorsement on the invoice that credit of duty is not admissible, refund allowed - AT

13. Refund of SAD – sale as such - Notification No.102/2007-Cus – Import of coils -When the deemed sale of the material takes place, the imported goods do not exist as such...

14. Denial of refund of SAD - Notification No. 102/2007 dated 14.09.2007 - the appropriate sales tax or VAT being NIL the appellants cannot be said to have violated the said...

15. Bar of Limitation – Refund of Special additional customs duty (SAD) - Notification no. 102/2007-Cus – Absence of limitation period in the original Notification -...