New User/ Regiser
M/s. Vanaik Spinning Mills Ltd. Versus CC, Amritsar - 2013 (8) TMI 727 - CESTAT NEW DELHI
Benefit of Notification No.102/2007 - Refund of SAD - no excise duty was collected in the invoices because BED is nil, hence no declaration was made on the Invoice that no credit of additional duty was taken - Held that - every restriction, stipulation condition as well as limitation prescribed by the Notification was to be scrupulously followed to avail benefit of notification Court followed the judgements of State of Jharkhand & Ors vs. Ambay Cements & Anr (2004 (11) TMI 319 - SUPREME .......