2017 (3) TMI 1726

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..... The appellant is in appeal against the impugned order wherein the refund claim filed by the appellant under Notification No. 102/2007-Cus., dated 14-9-2007 of SAD amount paid by them at the time of importation of the goods. 2. The brief facts of the case are that the appellant imported computer system and paid duty thereon. Later on, being a trader, the appellant sold the goods on payment .....

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..... ystem and claimed refund of SAD amount paid by the appellant on whole of the computer systems. Admittedly, the whole system has not been sold by the appellant. In that circumstances, the appellant is not entitled for refund claim in terms of Notification No. 102/2007. 5. In these terms, I do not find any infirmity in the impugned order, the same is upheld. The appeal filed by the appellant i .....

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