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2016 (3) TMI 189 - CESTAT NEW DELHI

2016 (3) TMI 189 - CESTAT NEW DELHI - 2016 (337) E.L.T. 305 (Tri. - Del.) - Rejection of refund claim of SAD - Additional duty of customs in terms of Notification No. 102/2007-Cus dated 14.09.2007 - Appellant imported goods on 21.04.2013 and filed Bill of Entry on 23.04.2013 which was released by the Customs on 26.04.2013. The refund was rejected as the imported goods were shown as sold 5 days before on release by the Customs but appellant submitted that the delivery was made as per delivery cha .....

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ails of Bills of Entry and sale invoices and payment of VAT/CST. Therefoer, refund claim can not be rejected. - Decided in favour of appellant - Customs Appeal No. 53313/2015-CU(SM) - Final Order No. A/53852/2015-SM(BR) - Dated:- 31-12-2015 - B RAVICHANDRAN, MEMBER (TECHNICAL) For the Petitioner : Mr Rajnish Kr Singh, CA For the Respondent : Shri G R Singh, AR ORDER PER: B RAVICHANDRAN: The appeal is against the order dated 19.06.2015 of the Commissioner of Customs (Appeals) Airport, New Delhi. .....

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of 379 pieces of imported goods which were covered by the Bill of Entry dated 23.04.2013 and released by the Customs on 26.04.2013. Since the imported goods were shown as sold 5 days before on release by the Customs, refund of additional duty on these goods was rejected. On appeal, the Commissioner (Appeals) vide the impugned order upheld the original order. Aggrieved by this, the appellant is in appeal. 3. Ld. Consultant on behalf of the appellant submitted that the imported goods have been sol .....

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