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2012 (12) TMI 475 - AT - CustomsImport - Refund of Special Additional Duty on the ground that the same was sold by them in India after payment of value added tax (sales tax) under Notification No. 102/2007 – denial of refund – Held that:- No endorsement in some of the invoices that no credit of SAD/CVD can be taken based on such invoices - non-submission of original documents - second circular dated 13.10.2008, the Board had clarified that soft copies of invoices and copies of challans can be accepted - second circular issued by the Board has not been taken into account by the lower authorities - ground on the basis of which refund claims have been rejected is failure to submit VAT returns - copies of VAT returns have not produced, the learned counsel submitted that returns were produced - matter remanded to the original adjudicating authority
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