Home Case Index All Cases Customs Customs + AT Customs - 2015 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (9) TMI 1014 - AT - CustomsRefund of SAD / Additional Duty - Validity of Sale transaction – Entitlement of Exemption benefit – Adjudicating authority sanctioned refund claim of 4% additional duty – Commissioner (Appeals) dismissed appeal against Adjudication order on ground that refund sanctioned was not in violation of condition of Notification No.102/2007-Cus as Respondents had made sale transactions only on paper – Held that:- from agreement to supply it was clear that Respondents passed title of goods and certificates to project authority by raising invoices – Sales tax authorities accepted sale of goods on basis of invoices and confirmed payment of CST – Sale was completed as soon as titles were transferred to purchasers – Thus, assessing officer cannot question basis of sales transactions – Exemption Notification stipulates condition for availing exemption and determined prescribed method which were fulfilled by Respondent – Supreme Court in case of M/s Vadilal Chemicals Ltd Vs State of Andhra Pradesh [2005 (8) TMI 121 - SUPREME COURT OF INDIA] held that eligibility to exemption determined by prescribed method should not be denied based on other criteria – No dispute that Respondents paid additional duty of customs and also paid VAT therefore, benefit of exemption notification cannot be denied – Decided against revenue.
|