Fossil India Pvt. Ltd. Versus Commissioner of Customs Bangalore - Customs - CESTAT BANGALORE - Tri - Refund of SAD - Import and sale of watch in domestic market - No declaration made on the invoices issued for domestic sale to the effect that no CENVAT credit can be taken based on such invoice - Refund claim filed after the finalization of assessment - Held that - provisions of Section 27 of Customs Act, 1962 cannot be read into Notification No. 102/2007. No doubt the decision in the case of Glo................................... Customs - Case Laws
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