2010 (12) TMI 1018

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..... ) of the said Notification by the lower authorities - Held that:- As no SAD is shown in the invoice which amounts that the endorsement as per condition 2(b) of the Notification has been made by the appellants and as held in the case of Equinox Solution [2010 (12) TMI 74 - CESTAT, MUMBAI] the appellants are entitled for refund claim. Hence, the appeal is allowed - C/4/2010 - A/88/2011-WZB/C-IV(SMB .....

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..... bmitted that as the appellants has failed to comply with the condition 2(b) of the said Notification, the lower authorities have rightly rejected the refund claim. 5. Considered the submissions and perused the record. 6. After going through the submissions and records, I find that in this case while issuing the invoice the appellants have clearly shown in the invoice the SAD as zero which clea .....

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..... lar facts, this Tribunal has already held the purpose of the said Notification is that importer should not suffer SAD on the goods imported by them which have been imported for the purpose of resale and the proper ST/CST/VAT has been paid of the goods imported. SAD is to be paid by the importers as precaution measure to ascertain whether ST/CST/VAT has been discharged by the assessee or not. In th .....

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