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2013 (10) TMI 1102 - AT - CustomsImport of Assorted Thickness Cold Rolled Steel Coils - Refund claim towards the SAD paid - Held that:- bill of entry shows the description as “assorted thickness cold rolled steel coils” and the size is given as 0.60mm and 1.0mm. Only the length of the coil varies from 1000mm to 1050mm. If the appellant has cut the length of the imported coil and sold the same in the domestic market, only length can vary and not the thickness. The thickness of the imported goods are 0.6mm, 1.0mm or 1.8mm/2.0mm, whereas the goods sold in the domestic market shows the thickness to be 0.60mm, 0.70mm, 0.80mm, 0.90mm, 1.20mm and 1.50mm. Thus there is a mismatch between the goods imported and the goods sold in the domestic market. Therefore, lower authorities are right in coming to the conclusion that the appellant has not led any documentary evidence in support of his refund claim that the goods which are sold in the domestic market on which he had paid VAT are the same as those imported - Decided against assessee.
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