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2014 (12) TMI 983 - CESTAT MUMBAIRefund claim of SAD - Notification No. 102/2007-Cus., dated 14-9-2007 - failure to show that burden of duty has not been passed on – Held that:- appellant produced necessary C.A. certificate along with cost sheet as required under Circular No. 16/2008-Cus., dated 13-10-2008. The appellant has also specifically written on the invoices under which the goods were sold, that the credit of additional duty of customs is not available. The C.A. certificate specifically shows that the amount of refund is shown in the account books as amount due as a refund of additional customs duty – Decided in favour of assesse.
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