Notification No. 29/10-Cus and later claimed refund of such SAD paid as per the provisions of Notification No. 102/07-Cus. The adjudicating ... 102/07-Cus. The refund under this Notification is always granted (even in cases not covered by Notification No. 29/2010-Cus.) much after importation
appellant filed refund claim of additional duty in terms of Notification No. 102/07-Cus dated 14-9-2007. The adjudicating authority rejected the refund ... under para 2(a) of the notification and not fulfilled the condition of notification no. 102/07-Cus dated 14-9-2007. Aggrieved
said 4% SAD amount on 05.11.2008,
in accordance with the Notification No.102/07-Cus, dt.14.09.2007.
On adjudication, the refund claim ... amending Notification No.93/2008-Cus dt.01.08.2008, no time limit
has been stipulated under the base of Notification No.102/07-Cus
present respondents claimed the refund of SAD as per Notification 102/07-Cus dated 14.9.2007. The respondents paid the duty at the time of clearance ... thereafter, filed the refund claim in pursuance to the Notification 102/07-Cus on the ground that they have fulfilled the condition imposed under
interest on delayed sanction of refund of SAD under Notification No. 102/07-Cus DATED 14/9/2007. Ld. Commissioner(Appeals) denied the interest referring ... provision for grant of interest in respect of refund under Notification No.102/07-Cus dated 14/9/2007.
3. Shri. Pankaj B. Agrawal
filed claim for refund of additional duty in terms of Notification No. 102/07-CUS. The Original Authority held that in respect of claim ... facts relating to refund of additional duty of customs under Notification 102/07-CUS in cases of provisional assessment of duty was subject matter
investigated by the Special Valuation Branch on periodical basis. The Notification No. 102/07-Cus dated 14/09/2007 provides for various conditions for claiming ... Entry. The Ld. Advocate vehemently argued that the aforesaid notification 102/07-Cus dated 14/09/2007 did not provide for any limitation period
importers whose products are not exempted from SAD
vide Notification No. 29/2010- Cus.
10. We have considered submissions on both sides ... importation. For grant of refund of SAD as per notification
102/07-Cus. re-assessment of Bills of Entries are not
prescribed under the notification
importers whose products are not exempted from SAD
vide Notification No. 29/2010- Cus.
10. We have considered submissions on both sides ... importation. For grant of refund of SAD as per notification
102/07-Cus. re-assessment of Bills of Entries are not
prescribed under the notification
Notification No. 102/2007-Cus as in the case of importers whose products are not exempted from SAD vide Notification No. 29/2010-Cus ... importation. For grant of refund of SAD as per notification 102/07-Cus re-assessment of Bills of Entries are not prescribed under the notification
