Home Case Index All Cases Customs Customs + AT Customs - 2016 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (2) TMI 390 - AT - CustomsRefund of SAD - Notification No. 102/07-Cus dated 14.9.2007 - Validity of Circular No. 18/2013-Cus dated 29.4.2013 - The said refund claims were rejected by the Assistant Commissioner on the grounds that payment of 4% SAD has not been made by cash, but has been paid using the Reward Scrip i.e. Focus Product Scheme. The entire grounds of appeal are based on Circular issued by Board and at no stage they rely or even cited the provisions of any Notification or Rules. The Tribunal in case of M.B. Enterprise [2015 (12) TMI 578 - CESTAT AHMEDABAD] has rightly observed that there is no condition in Notification No. 102/07 that SAD should initially be paid through cash. The Tribunal has further observed that a right given under any Notification cannot be taken away by issue of Circular. - Decided against the revenue.
|