2014 (6) TMI 413

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..... refund by observing that, as the amount of SAD has shown as recoverable only after the sale takes place - Held that:- Commissioner (Appeals) held that the appellants have shown the amount recoverable on account of SAD after sale has been effected, is not correct. In fact, without effecting the sale, the amount of refund of SAD available to the applicant was not known. Therefore, the observations o .....

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..... ppellants are in appeals against the impugned order wherein the refund of SAD was denied by the lower authorities. As the issue involved in both the matters is common, therefore, both the appeals are disposed of by a common order. 2. Brief facts of the case are that the appellants have imported certain goods on payment of SAD. The appellants are being traders, sold the goods in the open market .....

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..... AD is not admissible to the buyer but he examined the ledger account of the appellant and said that as the amount of SAD has shown as recoverable only after the sale takes place. Therefore, they are not entitled for the refund claim. Aggrieved by the said order, the appellants are before me. 3. Heard both sides. 4. Considering the fact that the learned Commissioner (Appeals) has gone beyond .....

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