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2018 (6) TMI 1499 - SUPREME COURT
Interpretation of Statute - Refund of SAD - Benefit of Notification dated 14-9-2007 - refund of additional duty of Customs paid by the importer of goods u/s 3(5) of the Customs Tariff Act, 1975 - Held that:- A mere conversion of imported logs in the Sawn Timber without loss of identity of the original product would not deprive the importer of the benefit of the exemption notification - appeal dismissed - decided against Revenue.