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2019 (10) TMI 420 - CESTAT MUMBAIRefund of SAD - benefit of N/N. 102/97-Cus. - denial on the ground of unjust enrichment - the goods were imported and utilized in civil construction, as the respondent assessee is engaged in construction of buildings and selling the same to the various buyers of unit in the said building, being dwelling units - rejection also on the ground that the adjudicator observed that the burden of passing on of SAD is not clear from the facts on record - rejection also on the ground of non submission of sale invoice for resale of the imported goods. HELD THAT:- The Commissioner (Appeals) was justified in holding that in case of imported goods being used for construction of an immovable property, being a case of deemed sale or passing of the property in goods used in construction, no separate tax invoice needs to be issued, as the conveyance is done through deed of sale, duly registered before the competent authority. That in such cases, the requirement of invoice for the sale is substituted by the deed of conveyance. Secondly, there is no case made out of the imported goods being consumed. It is not the case of revenue that the goods are in the nature of fuel or pesticides (consumables), etc., which are not transferable after its use in the civil construction - 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 dwelling units/commercial units. Refund allowed - appeal dismissed - decided against Revenue.
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