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1. Refund Claims of SAD levied u/s 3(5) Customs Tariff Act, 1975) - Notification No. 102/2007-CUS - Sale after processing - HR/CR coils - refund to be allowed if sold after...

2. Refund of SAD - mis-match of description of the goods - The SAD is paid on importation of the goods to safe guard the revenue of the state i.e. VAT/CST. As the same has...

3. Violation of Notification No. 102/2007 - Refund of SAD - Whether subsequent Notification No. 29/2010-Cus., dated 27-2-2010 should be read as clarificatory and...

4. Refund of SAD – sale as such - Notification No.102/2007-Cus – Import of coils -When the deemed sale of the material takes place, the imported goods do not exist as such...

5. Refund of SAD - period of limitation to be computed from date of payment of custom duty or date of sale of goods - N/N. 102/2007-Cus - considering the overall...

6. Refund of Special Additional Duty (SAD) - whether an importer can be penalized for not having claimed exemption under Notification No. 29/2010-Cus at the time of...

7. Refund claim - SAD - N/N. 102/2007-Cus dated 14.9.2007 - appellant claims that even though initially they have availed the CENVAT credit of the duty paid on the said...

8. Refund of the Additional Duty of Customs (SAD) - rejection of refund on the ground that the description of the imported goods and the goods sold in India does not tally...

9. Denial of refund of SAD - Notification No. 102/2007 dated 14.09.2007 - the appropriate sales tax or VAT being NIL the appellants cannot be said to have violated the said...

10. Refund of SAD - out of charge was given after date of sale - the conditions of the Notification No. 102/2007-CUS, are complied with by the appellant - Merely because...

11. Refund of SAD - Notification no. 102/2007 dated 14.09.2007 - although they have not made an endorsement on the invoice that credit of duty is not admissible, refund allowed - AT

12. Refund of SAD - notification no. 102/07-Cus - it was evident from the invoices that necessary condition prescribed in the notification has not been fulfilled by the...

13. Denial of refund claim - Refund of SAD - Notification No. 102/2007-Cus. - capital goods imported by the appellant are not sold ‘as such’ but sold after put into use - no...

14. Refund of SAD - the benefit of Notification No. 102/2007-Cus., dated 14-9-2007, cannot be denied to the appellant for refund of duty paid on the goods if they move from...

15. Refund of duty - benefit of refund of the said SAD as per Notification No.102/2007-Cus cannot be denied to them only on the ground that movement of goods is from SEZ...