CESTAT allows SAD refund which was rejected for non-compliance of Notification No.102/2007-Cus. Dated 14.09.2007

S. Vaidya and Company Vs Commissioner of Customs (CESTAT Chennai)

Brief facts of the case are that the appellant filed three refund claims for refund of SAD amount of Rs.10,97,996/-. After scrutinizing the documents, the adjudicating authority observed that the sales invoices were not endorsed with the mandatory declaration that “no cenvat credit can be availed on the invoices”. The refund was rejected against which the appellant filed appeal before the Commissioner (Appeals). As per the impugned order, the Commissioner

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