2015 (3) TMI 510

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..... T Per: Ashok Jindal: The appellants are in appeal against the impugned order rejecting the refund claim of 4% SAD paid by them. The appellant appeared personally and submits that appellant is a small trader and importing stainless steel industrial raw material on payment of proper customs duty and 4% SAD. They are selling these goods in the local market on payment of CST/VAT. They are issuing in .....

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..... it of SAD paid will not be available as credit to the buyer. Consequently, the refund of SAD is available to the trader/importer. Admittedly, in this case, although there is no endorsement on the invoice, the buyer is also not able to take credit as the buyer is not registered with the Central Excise department. As the buyer is not able to take credit of SAD, the condition of Notification no. 102/ .....

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