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2015 (10) TMI 1721 - AT - CustomsRejection of refund claim Special Additional Duty Primary adjudicating authority rejected refund claim of respondent on ground that respondent had taken credit of SAD and therefore was ineligible for refund thereof in terms of Notification No.102/2007-Cus Commissioner by disagreeing with view of adjudicating authority, remanded case back to process, quantify and sanction refund Held that:- Order of Commissioner amounts to remanding case to primary adjudicating authority which Commissioner is not empowered to do However, merely because respondent took credit of SAD does not ipso facto amounts of passing it on to its buyers and deprive it from claiming refund thereof if conditions contained in Notification No.102/2007-Cus are satisfied In light of analysis court remand case to Commissioner to decide it afresh at his level and determine amount of refund admissible Decided partly in favour of revenue.
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