2018 (8) TMI 637

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..... Per: Anil Choudhary Heard the parties. 2. The issue in this appeal relates to rejection of refund under the provisions of Notification No.102/2007-Cus, being 4% SAD paid at the time of import of the goods. The appellant filed refund application on various dates between March 2008 and November 2009, seeking refund of 4% SAD paid on the imported goods, totaling 117 Bills of Entry. The Deputy Co .....

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..... pheld the order-in-original confirming the findings therein. 4. Ld. Counsel for the appellant relied upon the Larger Bench decision in the case of Chowgule & Company Pvt.Ltd. - 2014 (306) ELT 326 (Tri- LB), wherein this Tribunal under similar facts and circumstances held that for taking the Cenvat Credit under sub-rule (2) of the said Rule 9 of Cenvat Credit Rules, following particulars are requi .....

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..... invoices, nor any details of bill of entry under which the goods were imported. In this view of the matter, following the decision of the Larger Bench of this Tribunal, we hold that there cannot be deemed passing of the duty, particularly SAD. Accordingly, we set aside the impugned order and allow this appeal with respect to the refund of SAD, except in respect of two Bills of Entry specified here .....

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