CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHENNAI REGIONAL BENCH – COURT No. III Customs Appeal No. 41805 of 2014 (Arising out of Order-in-Appeal C.Cus. Nos. 292 & 293/2014 dated 21.02.2014 passed by Commissioner of Customs (Appeals), No. 60, Custom House, Rajaji Salai, Chennai – 600 001)

M/s. Akshay Impex ...Appellant No. 7, Nyniappa Naicken Street, 2^nd Floor, Chennai – 600 003.

Versus Commissioner of Customs ...Respondent Chennai II Commissionerate, No. 60, Custom House, Rajaji Salai, Chennai – 600 001.

APPEARANCE:

For the Appellant : Mr. A.K. Jayaraj, Advocate For the Respondent : Mr. Vineet Goyal, Authorised Representative CORAM:

HON’BLE MR. P. DINESHA, MEMBER (JUDICIAL)

HON’BLE MR. VASA SESHAGIRI RAO, MEMBER (TECHNICAL)

FINAL ORDER No. 40481 / 2026 DATE OF HEARING : 05.01.2026 DATE OF DECISION : 10.04.2026 Per Mr. VASA SESHAGIRI RAO In the present matter, the appellant filed two refund claims under Notification No. 102/2007-Cus dated 14.09.2007 seeking refund of Special Additional Duty (SAD) paid at the time of import. Both claims were rejected by separate Orders-in-Original dated 08.10.2012 passed by the Deputy Commissioner. In Order-in-Original No. 19513/12, the refund cla