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2016 (8) TMI 876 - AT - CustomsRestoration of appeal - appeal returned on ground of insufficient documents on limitation aspect without going into the merits of the case - Section 129D(3) of the Customs Act, 1962 Notification No.102/2007-Cus., dt. 14-09-2007 - refund of SAD principles of unjust enrichment Held that: - the Adjudicating authority observed in the adjudicating proceedings, that the respondent-assessee has fulfilled all the conditions of Notification No.102/2007-Cus., dt. 14-09-2007 read with Board's Circular No.6/2008 dt. 28.4.2008 and 16/2008-Cus. and accordingly, sanctioned refunds of 4% Additional Customs duty, which was paid under various TR-6 challans in respect of bills of entry mentioned in the OIO. The Asst. Commissioner of Customs(Refunds) has discussed the issue in details and has also given detailed findings on the entire matter while sanctioning the 4% SAD Refund. No infirmity in the order passed by the Asst. Commissioner of Customs (Refunds) vide OIO No.12529/2010 dt. 3.8.2010 appeal rejected decided against Revenue.
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