2016 (12) TMI 1155

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..... If the Revenue is of the view that actual user condition stand violated by the assessee, they were within their rights to initiate action against the assesse for violation of the said condition - appeal rejected - decided against Revenue. - Appeal No. C/51159/2016-CU (DB) - FINAL ORDER No.55557/2016-CU(DB) - Dated:- 11-11-2016 - Ms. Archana Wadhwa, Member (Judicial) And Shri V. Padmanabhan, Me .....

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..... t the said order Commissioner (A) observed that the notification in question allows the refund of SAD subject to fulfillment conditions enumerated therein. Importer has sold the goods on Payment of VAT and has fulfilled all other conditions of the notification. If that be so, the refund cannot be denied. 5. The Revenue s objection is that the goods were imported on actual user condition under f .....

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