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2017 (3) TMI 1726 - CESTAT CHANDIGARHRefund of SAD - N/N. 102/2007-Cus., dated 14-9-2007 - refund claim was rejected on the ground that as description of the goods sold by the appellant did not match with the description of the goods imported - Held that:- The appellant has imported old and used P-III computer system sets with Keyboard, Mouse and 17” Monitors, whereas the description in the invoice is written as old and used computers parts, after removing computers system which clearly shows that the appellant has sold the parts not the whole of the system and claimed refund of SAD amount paid by the appellant on whole of the computer systems. Admittedly, the whole system has not been sold by the appellant. In that circumstances, the appellant is not entitled for refund claim in terms of N/N. 102/2007. Appeal dismissed - decided against appellant.
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