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2013 (5) TMI 217 - AT - CustomsEligibility of notification claiming refund of Special Additional Duty – Notification No.102/2007-Cus had exempted the goods imported into India for subsequent sale, from the whole of the additional duty leviable hereon under sub-section (5) of Section 3 of the Customs Tariff Act, 1975 (referred to as SAD) subject to some conditions. According to the revenue, the respondent did not duly comply with the conditions of notification. Cross objection was filed by the respondent. Held that - On a careful examination of the records filed by the respondent with their “cross objections”, tribunal find that, barring a specimen copy of sale invoice, the relevant invoices covering sales of all the imported goods within the prescribed time limit have not been produced by the respondent even at this stage. The Chartered Accountant's certificate did not mention, of any of the sale invoices. This certificate does not even specify the particulars of the imported goods so as to establish a correlation. we set aside the impugned order and allow this appeal by way of remand with a request to the original authority to decide afresh on the refund claims filed by the assessee after giving them a reasonable opportunity of being personally heard. The appeal stands disposed off. The cross objections filed by the respondent are also disposed off. The stay petition also stands disposed off.
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