2013 (11) TMI 703

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..... lication filed by the Department (appellant) seeks stay of operation of the appellate Commissioner's order whereby certain refunds were allowed to the respondent. The respondent had imported diagnostic equipments and certain other goods in several consignments and cleared the same on payment of duties of Customs including Special Additional Duty (SAD) leviable under sub-section (5) of Section 3 of .....

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..... (AR) invokes the provisions of Section 28D of the Customs Act and submits that the respondent did not successfully discharge its burden of disproving the bar of unjust enrichment. 3. Per contra, the learned counsel for the respondent submits that the exemption from payment of SAD, by the very nature of the levy, was sought to be granted by the Central Government in the form of refund in terms of .....

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..... us, we are of the view that the learned Commissioner (Appeals), by passing the impugned order, was implementing the purport of Notification No. 102/2007-Cus., as clarified in the aforesaid circular of the Board. In this view of the matter, there can be no stay of operation of his order. 5. In the result, this application gets dismissed. (Dictated and pronounced in open Court)
Case laws, Deci .....

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