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2016 (10) TMI 861 - AT - CustomsRefund of SAD - N/N. 102/2007 dated 14.09.2007 - import of set top boxes on payment of applicable customs duty, additional duty, educational cess and also special additional duty on the STBs on the basis of declared retail sale price (RSP) - whether claim for refund of SAD on set top boxes justified? - recall of the sanctioned refund by a proceeding under Section 11A - Held that: - reliance placed on the decision of Eveready Industries Ld. Vs CESTAT [2016 (4) TMI 688 - MADRAS HIGH COURT] where it was held that the Hon'ble High Court has faulted the Department for recall of the sanctioned refund by a proceeding under Section 11A without reviewing refund sanction order under Section 35E. Inasmuch as we are convinced that the refund sanctioned is proper, we do not consider it necessary to discuss this ground. Refund sanctioned - appeal allowed - decided in favor of appellant.
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