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2018 (8) TMI 637 - AT - CustomsRefund of SAD - N/N. 102/2007-Cus - rejection of refund on the ground that the importer has not given any indication or declaration in the sale invoices submitted by him along with the refund applications, either in CD form or in paper form - Held that:- It is an admitted fact that in invoice of resale of the imported goods, the appellant have not shown SAD paid, on such invoices, nor any details of bill of entry under which the goods were imported - there cannot be deemed passing of the duty, particularly SAD. Reliance placed in the case of Chowgule & Company Pvt.Ltd. [2014 (8) TMI 214 - CESTAT MUMBAI (LB)]. Refund allowed.
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