2014 (5) TMI 204

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....ing their refund claim of SAD under Notification no. 102/2007 dated 14.09.2007 on the ground that as per the condition 2(b) of the said Notification there should be an endorsement to the effect that no credit of additional duty was taken and the benefit of SAD has not been passed on to the buyer. 2. The learned counsel for the submits that the appellants are traders and they have cleared the impo....

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....ned AR relied upon the decision in the case of Astra Zeneca Pharma India Ltd. vs. CCE, New Delhi 2013 (294) ELT 574 (Tri-Delhi) and submits that the condition of the notification is to be followed strictly and in the said case, the refund claim was denied by this Tribunal. 4. Heard both sides and considered the submissions. 5. As there are two contrary decisions of his Tribunal placed before me,....