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TMI Blog2016 (12) TMI 640X X X X Extracts X X X X X X X X Extracts X X X X ..... cation for Rs. 69,750/- claiming refund of 4% Additional Duty of Customs (SAD) paid on the goods imported vide bill of entry dated 02.08.2011. The Commissioner (Appeals) vide the order impugned herein upheld the rejection of refund claim on the ground that the appellant has not complied with condition in para 2 (b) of Notification No. 102/2007-Customs dated 14.09.2007. As per the condition t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tressed that the conditions in the Notification for granting refund have to be construed strictly. These conditions are mandatory and on non-fulfilment of the same, the refund has been rightly rejected. He relied upon the judgment of the Hon'ble Apex Court in the case of CCE, New Delhi Vs M/s Harachand Shri Gopal [2010 (260) ELT 3 (S.C)]. 4. I have heard both sides 5. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it, under sub-rule (2) of the said Rule 9, following particulars are required to be indicated, namely, details of the duty or service tax payable, description of the goods or taxable service, assessable value, Central Excise or Service Tax registration number of the person issuing the invoice, name and address of the factory or warehouse or premises of first or second stage dealers or provider of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -CE would be mandatory to claim benefit of exemption of duty. The said judgment is not applicable to the facts of the present case. Following the judgment laid by the Larger Bench in the case M/s Chowgule and Company Private Ltd.,(supra) I hold that the appellant is eligible for refund. The impugned order for rejecting the refund is allowed. The appeal is allowed with consequenti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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