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TMI Blog2024 (4) TMI 915X X X X Extracts X X X X X X X X Extracts X X X X ..... roduced documents and when objection was made, the representative of the respondent appeared for personal hearing and produced VAT Challan and Chartered Accountant s Certificate. However, VAT Challan does not show the Bill of Entry and for that reason it is concluded that the respondent failed to comply with the conditions stipulated in the notification. In appeal, while allowing the appeal, the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 4% of Special Additional Duty (SAD) in terms of Notification No. 102/2007-Cus., dated 14-9-2007. The respondent had imported goods against the Bills of Entry No. 228798, dated 4-8-2008 230619, dated 27-8-2008 and goods were allowed to clear on payment of appropriate Customs duty and also on payment of Rs. 5,87,075/- as 4% SAD refund. After sale of good, the respondent submitted a refund applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orter company furnished Certificates dated 27-7-2009 with details linking each of the sale invoices with the corresponding Bill of Entry, the respondent complied with the conditions of the notification. It is also observed that the amount collected as SAD has been entered in the final accounts for the year 2008-09. Aggrieved by the said order present appeal is filed by Revenue. 2. Learned D.R. app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is concluded that the respondent failed to comply with the conditions stipulated in the notification. In appeal, while allowing the appeal, the Appellate Authority has given a very detailed order. Even as per the statement of fact in the present appeal, the appellant admits that the respondent had produced VAT Challans and Chartered Accountant Certificate. Only objection is that said VAT Challan c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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