2014 (6) TMI 413

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....Addl. Commissioner (AR JUDGEMENT Per: Ashok Jindal The appellants are in appeals against the impugned order wherein the refund of SAD was denied by the lower authorities. As the issue involved in both the matters is common, therefore, both the appeals are disposed of by a common order. 2. Brief facts of the case are that the appellants have imported certain goods on payment of SAD. The appella....

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....be endorsement on the sales invoices that credit of the SAD is not admissible to the buyer but he examined the ledger account of the appellant and said that as the amount of SAD has shown as recoverable only after the sale takes place. Therefore, they are not entitled for the refund claim. Aggrieved by the said order, the appellants are before me. 3. Heard both sides. 4. Considering the fact tha....