2018 (3) TMI 651

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..... ng the factual position - appeal allowed by way of remand. - Customs Appeal No.51824 of 2017 SM - A/50754/2018-(SM)-SM[BR] - Dated:- 22-2-2018 - Ms. Archana Wadhwa, Member (Judicial) Ms. Priyanka Goel, Advocate - for the Appellants Shri K Poddar, AR - for the Respondent ORDER Per: Ms. Archana Wadhwa The issue in the present appeal relates to the refund of SAD in .....

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..... s. Tribunal in number of cases has held that such certificate is sufficient enough inasmuch as the entire purpose to stamp is to prevent mis-use of SAD credit. Reference can be made to Tribunal s decision 1. CC Bangalore vs. M/s. Apple India P Ltd. [2013 (8) TMI 165 CESTAT Bangalore]; 2. M/s. Chowgule Co. Pvt. Ltd. Vs. CCE Goa [2014 (11) TMI 856 CESTAT Mumbai]; 3. Alfa Ven .....

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