9911796707
TMI Blog2025 (5) TMI 1038X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant Shri L.B. D'Coasta, Deputy Commissioner, Authorised Representative for the Respondent ORDER Brief facts of the case are that the appellant had imported certain goods through three Bills of Entry dated 29.04.2017, 04.05.2017 and 07.06.2017 and subsequently submitted application for refund of SAD i.e. Special Additional Duty of customs amounting to Rs.2,87,801/-. The original authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agent bearing Customs Broker No.11/70 and the courier was DHL. Appellant is having a running account with their Customs Broker who keeps on making payment on behalf of the appellant for clearance of the goods. He has submitted a copy of TR-6 challan bearing No. 171996 dated 08.06.2017 which indicates that the customs duty was paid by the appellant since the said challan states the name and addres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty including SAD was paid by the appellant. I note that the only contention on the basis of which refund was rejected is that the appellant has not established that the appellant had borne the incidence of customs duty. With the said copies of TR-6 challans, it is established that the appellant had borne the burden of SAD. I, therefore, set aside the impugned order and direct the original authori ..... X X X X Extracts X X X X X X X X Extracts X X X X
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