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2016 (3) TMI 843 - AT - CustomsAdmissibility of refund claim - Special Addittional Duty (SAD) of Customs - Notification No. 102/2007-Cus. dated 14.09.2007 - Appellants made the payment of SAD which is in lieu of VAT after the sale of the imported goods in the domestic tariff area - Refund claim rejected on non-submission of original papers with the customs and could be a chances of misuse of those original papers - Held that:- in this special situation Customs must accept the documents produced as a compliance of the conditions mentioned in para 2(e) of Notification No. 102/2007-Cus. for sanctioning the refund of SAD to the appellant. The decision of CESTAT, Bangalore in the case of Kajaria Ceramics Ltd. Vs. CC, Cochin [2013 (11) TMI 1042 - CESTAT AHMEDABAD] and in the case of Mridul Timbers and others Vs. CC, Cochin [2015 (3) TMI 1074 - CESTAT BENGLALORE] support the stand of the appellant-importer. Also the refund claim has been filed within time which is supported by CESTAT, Delhi’ s decision in the case of CC, ICD, TKD, New Delhi Vs. Marvel Polymers Pvt. Ltd. [2014 (1) TMI 121 - CESTAT NEW DELHI]. Therefore, refund claim is admissible. - Decided in favour of appellant with some condition
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