SAD refund allowed even though condition 2(b) of Notification No.102/2007-Cus. not complied

ABB Limited Vs Commissioner of Customs (CESTAT Chennai) Brief facts of the case are that the appellant filed refund claim in terms of Notification No.102/2007-Cus. dated 14.09.2007 as amended. The refund claim was for refund of 4% of Special Additional Duty (SAD) paid by them at the time of import of the goods. The refund sanctioning authority sanctioned part of the refund but however, rejected some amount observing that appellant has not satisfied the requirement as stipulated in para 2 (b) of the notification. A In Chowgule & Company Pvt. Ltd. Vs CCE – 2014 (306) ELT 326 (Tri.-LB), the...