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M/s. Vanaik Spinning Mills Ltd. Versus CC, Amritsar - 2013 (8) TMI 727 - CESTAT NEW DELHI - Customs
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 Jharkhandand Ors vs. Ambay Cementsand Anr (2004 (11) TMI 319 - SUPREME COURT ........