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2018 (1) TMI 1278 - CESTAT CHENNAIRefund of SAD - N/N. 102/2007-Cus. dated 14.9.2007 - denial on the ground that whereas the goods stand described in the Bills of Entry as various types of plastic granules such as LLDPE, HDPE, polypropylene, PVC of various grades, the same stand described in the sales invoice as plastic granules only - Held that: - it is not Revenue’s case that the goods imported by the appellant were not ultimately sold and VAT was not paid by the appellant. In the absence of any evidence to that effect, denial of refund on the basis of minor differences in the description cannot be adopted for holding against the assessee - Appeal allowed - decided in favor of appellant.
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