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1. SAD Refund - whether the appellant have committed any illegality in filing the two claims for refund of SAD under Notification No.102/07/CUS, with respect to two...

2. Refund of SAD - payment of 4% SAD has not been made by cash, but has been paid using the Reward Scrip i.e. Focus Product Scheme. - there is no condition in Notification...

3. CESTAT ALLAHABAD held that refund of Special Additional Duty (SAD) on goods sold with VAT charged is permissible u/s Notification No.102 of 2007 Cus. The tribunal found...

4. Refund of SAD in terms of Notification No. 102/2007-Cus - The Tribunal interprets the notification liberally, emphasizing its intent to grant benefits to importers who...

5. Violation of Notification No. 102/2007 - Refund of SAD - Whether subsequent Notification No. 29/2010-Cus., dated 27-2-2010 should be read as clarificatory and...

6. Refund of SAD - Notification no. 102/2007 dated 14.09.2007 - although they have not made an endorsement on the invoice that credit of duty is not admissible, refund allowed - AT

7. Refund of CVD and Special Additional Duty (SAD) - claim were rejected on the ground that DEPB scrips cannot be re- credited - After granting exemption subject to certain...

8. Refund of Special Additional Duty (SAD) - whether an importer can be penalized for not having claimed exemption under Notification No. 29/2010-Cus at the time of...

9. Refund of SAD - mis-match of description of the goods - The SAD is paid on importation of the goods to safe guard the revenue of the state i.e. VAT/CST. As the same has...

10. Refund of SAD - sale invoices submitted has not been either printed or stamped with endorsement - when the price shown in the sale invoice is consolidated one and the...

11. Refund of SAD - benefit of N/N. 102/97-Cus. - As there is no tax invoice or any other invoice, hence there is no question of passing on of SAD to the buyer of the...

12. The appellant imported parts on which Special Additional Duty (SAD) was paid, but these parts were not sold as such. Instead, they were used for installation of an...

13. Refund of SAD - rejection on the ground of time limitation - The issue of time limit for filing refund claim was subject matter of litigation before the Hon’ble High...

14. Refund of SAD - out of charge was given after date of sale - the conditions of the Notification No. 102/2007-CUS, are complied with by the appellant - Merely because...

15. Refund of SAD - Notification No. 102/2007 - Appellant failed to make any endorsement in the commercial invoices issued for the domestic sale that "no credit of SAD of...