Home Case Index All Cases Customs Customs + AT Customs - 2016 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (4) TMI 487 - AT - CustomsRefund claim of 5% additional duty - levied under sub-section 5 of section 3 of Customs Tariff Act, 1985 - Goods imported and cleared in terms of Notification No. 102/2007 dated 14.09.2007 - Held that:- the Ld. Commissioner (Appeals) in his impugned order has not discussed the merits of the case and remand the matter back to the lower appellate authority, which is beyond the jurisdiction w.e.f. 11.05.2001 under Finance Act, 2001 as observed by the Tribunal, in the case of CC (Imports), Mumbai Vs. Clestra Modular Systems Pvt. Ltd. [2009 (9) TMI 751 - CESTAT MUMBAI]. Further, the LB of this Tribunal has held that even if there is no endorsement in the commercial invoices, the SAD of refund should be allowed. Therefore, by following the same, the impugned order is set aside. - Decided in favour of appellant
|