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2015 (6) TMI 499 - HC - CustomsDenial of refund claim of SAD - non-fulfillment of the conditions against paragraph 2(e)(ii) of the Notification No.102/2007-Customs dated 14.9.2007 - Held that:- Admittedly, the petitioner had preferred appeals against the Order-in-Original passed by the third respondent and after granting an opportunity of personal hearing, the second respondent allowed the appeals filed by the petitioner. Pursuant thereto, the petitioner has made a request for refund of the SAD amount. In the light of the above, recording the submission of the learned counsel for the respondents, if no further appeal is filed, the third respondent is hereby directed to refund the SAD amount of ₹ 20,672/- and ₹ 1,36,427/- vide representation dated 15.7.2014, within a period of six weeks - Decided in favour of assessee.
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