2018 (3) TMI 651

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..... Wadhwa The issue in the present appeal relates to the refund of SAD in terms of notification No. 102/2007-Cus dated 17.9.2007. Same requires that in the subsequent sale of the imported goods, on payment of VAT there should be a stamp on the invoice indicating that customers would not be entitled to the cenvat credit of SAD paid. The notification further requires sale of the goods on VAT/sales ta .....

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..... oa [2014 (11) TMI 856 -CESTAT Mumbai]; 3. Alfa Ventrures P Ltd. vs. CCE Cochin [2017 (12) TMI 769- Cestat - Bang] 4. Inasmuch as I have already observed that finding of the original adjudicating authority are self-contradictory, I deem it fit to set aside the impugned order and to remand the matter to the original adjudicating authority for examining the factual position and to decide the issu .....

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