TMI Blog2015 (6) TMI 499X X X X Extracts X X X X X X X X Extracts X X X X ..... after granting an opportunity of personal hearing, the second respondent allowed the appeals filed by the petitioner. Pursuant thereto, the petitioner has made a request for refund of the SAD amount. In the light of the above, recording the submission of the learned counsel for the respondents, if no further appeal is filed, the third respondent is hereby directed to refund the SAD amount of ͅ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. The crux of the issue is that the petitioner after importing the goods vide Bill of Entry Nos.645865 dated 1.10.2010 and 717204 dated 13.12.2010, had filed refund applications in terms of the Notification No.102/2007-Customs dated 14.9.2007 as per the amendment carried in Notification No.93/2008 dated 1.8.2008. Although the petitioner had submitted all the relevant documents for processing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 339/R/2014-Sea, the second respondent allowed the appeals filed by the petitioner. Only after the order of the second respondent dated 12.6.2014 in Order-in-Appeal C.Cus.Nos.901 902/2014 with reference to the Bill of Entry Nos.645865/01.10.2010 and 717204/13.12.2010, the petitioner made a request to sanction the refund of SAD amount of ₹ 20,672/- and ₹ 1,36,427/- vide representat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing representation dated 15.7.2014 made by the petitioner will be duly considered. 5. Admittedly, the petitioner had preferred appeals against the Order-in-Original Nos.24228/14 and 24231/14 dated 4.3.2014 passed by the third respondent and after granting an opportunity of personal hearing in Appeal Nos.C3/338 339/R/2014-Sea, the second respondent allowed the appeals filed by the petitioner. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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