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TMI Blog2015 (10) TMI 1721X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Respondent : Shri Sudeep Singh with Shri Jatin Mahajan, Advocates ORDER Per R.K. Singh: This appeal was filed by Revenue against the Order-in-Appeal dated 28.6.2010. 2. The facts of the case are as under: The primary adjudicating authority rejected the refund claim of the respondent who was importer as well as dealer of the goods imported under several Bills of Entry essentially on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tional Duty of Customs. The sum total of all duties shown separately is given as passed on to the buyer. Further every invoice bears the statutory declraration that In respect of the goods covered herein, no credit of additional duty of customs levied under Section 3(5) of the Customs Tariff Act, 1975 shall be admissible .Commissioner (Appeals) also noted that benefit of SAD was not actually passe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad passed on the benefit of SAD upto 13.4.2008 was in respect of different bills of entry and did not pertain to the bills of entry in respect of which the refund claim was filed and that declaration to the effect that SAD credit is not available was made on all the invoices covering the goods in respect of which refund was filed. 6. We have considered the submissions of both sides. We find that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch the Commissioner (Appeals) is not empowered to do as has been held by the Hon ble Supreme Court in the case of MIL India Ltd. vide its judgment dated 1.3.2007 in Civil Appeal No.6988/2005. However, merely because the respondent took credit of SAD in RG 23D register does not ipso facto amounts of passing it on to its buyers and deprive it from claiming refund thereof if the conditions contained ..... X X X X Extracts X X X X X X X X Extracts X X X X
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