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M/s Sudersan Impex Versus The Commissioner of Customs (Exports) And Others

2015 (6) TMI 499 - MADRAS HIGH COURT

Denial of refund claim of SAD - non-fulfillment of the conditions against paragraph 2(e)(ii) of the Notification No.102/2007-Customs dated 14.9.2007 - Held that:- Admittedly, the petitioner had preferred appeals against the Order-in-Original passed b .....

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ve, 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 ₹ 20,672/- and ₹ 1,36,427/- vide representation dated 15.7.2014, w .....

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on has been filed by the petitioner seeking a limited prayer of directing the third respondent-Deputy Commissioner of Customs (Refunds), Chennai to refund a sum of ₹ 20,672/- and ₹ 1,36,427/- claimed by the petitioner by giving effect to .....

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itioner 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 N .....

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before the clearance of the said goods for home consumption, the third respondent, without taking into consideration the submissions made by the petitioner, passed the order rejecting the refund claims made by the petitioner for non-fulfillment of th .....

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ed appeals before the second respondent-Commissioner of Customs (Appeals), Chennai. 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. Only a .....

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t of ₹ 20,672/- and ₹ 1,36,427/- vide representation dated 15.7.2014 and the same was also acknowledged by the third respondent on 18.7.2014. But the application for refund of SAD amount has not been taken up by the third respondent. He h .....

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pondents have already complied with a similar request, on the basis of the order passed by this Court in W.P.No.3332 of 2010 dated 19.3.2010, there cannot be any impediment, he pleaded. 4. Mr.V.Sundareswaran, learned counsel takes notice on behalf of .....

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