Home Case Index All Cases Customs Customs + AT Customs - 2014 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (5) TMI 561 - CESTAT NEW DELHIDenial of refund claim - notification no. 102/07-Cus dated 14.09.2007 - Held that:- Adjudicating Authority has granted refund relating to the SAD duty. There is a condition in Notification No. 102/207-Cus dated 14.9.2007, that if the importer had passed on the duty to the buyer and stipulation is made in the invoice in the form of stamp ‘No credit of Additional duty levied under Sub-section (5) of Section 3 of Customs Tariff Act, 1975 shall be available - it was evident from the invoices referred above that necessary condition prescribed in the notification has not been fulfilled by the importer. Therefore, grant of refund to the respondent is not proper and is liable to be rejected - Decided in favour of Revenue.
|