2013 (5) TMI 217

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....by them during the period October 2007 to March 2008. On a perusal of the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Pre-deposit waived. 2. The original authority had rejected the following refund claims on the ground of non-compliance with the conditions attached to Notification No.102/2007-Cus dated 14.9.2007 as amended : Sl. No. Application date Date of receipt Period of claims Amount claimed File No. 1. 30.9.08 11.12.08 Oct 07 316849 S.46/D-174/08 2. 28.10.08 11.12.08 Nov 07 488531 S.46/D-175/08 3. 01.01.08 02.01.08 Jan 08 226466 S.46/D-10/09 4. 31.01.08 31.01.08 Feb 08 490305 S.46/D-52/09 5. 26.02.09 03.03.09 Mar 08....

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....nbsp;      (e) the importer shall, inter alia, provide copies of the following documents along with the refund claim :             (i) document evidencing payment of the said additional duty;             (ii) invoices of sale of the imported goods in respect of which refund of the said additional duty is claimed;             (iii) documents evidencing payment of appropriate sales tax or value added tax, as the case may be, by importer, on sale of such imported goods." The notification clearly mandated that a claim of refund of SAD paid on the importe....

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.... SAD paid on the imported goods. Hence, the present appeal of the department. 3. The respondent has filed their counter styled "cross objections", which is seen registered as cross objection No. 94/2011. The learned consultant for the respondent has reiterated the so-called "cross objections". 4. The learned Deputy Commissioner (AR) has reiterated the grounds of this appeal. According to the appellant, the respondent did not duly comply with the conditions of notification No.102/2007-Cus inasmuch as they did not produce all the invoices covering sales of the imported goods within one year from the date of import. Ground (c) of this appeal provides a gist of department's challenge against the appellate Commissioner's order and we reproduce....