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2015 (5) TMI 197 - CESTAT MUMBAIDenial of refund claim - refund of 4% additional duty of Customs (SAD) upon sale of goods imported - refund claim was rejected as not admissible and not maintainable on the ground of partial claim, as per Sl. No. 11 of Public Notice 74/2008-Cus dated 17.10.2008 read with Circular No. 16/2008-Cus dated 13.10.2008 - Held that:- Second part refund claim in question is entertainable for refund of SAD, within the provisions of Section 3(5) of Customs Tariff Act read with Notification No. 102/2007. I further hold, following the ruling of the Hon'ble Apex Court in M/s. Sandur Micro Circuits Ltd. (2008 (8) TMI 3 - SUPREME COURT) that CBEC circular cannot curtail the scope of benefit available under the Notification. The appeal is allowed with consequential benefits. The adjudicating authority is directed to dispose of the refund claim within eight weeks from receipt/service of a copy of this order in the light of findings and observations herein. - Decided in favour of assessee.
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