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2014 (2) TMI 1060 - AT - CustomsRecovery of refund claim - Notification No. 102/2007, dated 14-9-2007 - recovery of refunded SAD on the ground that set top boxes were not sold ‘as such’ but were assembled with other items and hence the said set top boxes were used for process of manufacture - Held that:- set top boxes were sold at a value lesser than the landed cost. However, full sales tax stand paid on the sale value - Even if the sales tax was paid on the lesser value, the Customs authorities have no jurisdiction to decide on the same and it is only the sales tax authorities who can dispute the quantum of sales tax paid on the goods. There being no such objection by the sales tax authorities, the Customs have to only satisfy themselves about the payment of sales tax and not about the correctness of the same - though the value of set top boxes was on the lower side the rate of sales tax discharged by them was 12.5% as against 4% SAD and as such more quantum of sales tax stand paid by them. Only condition of the notification in question is payment of appropriate VAT or sales tax. They are not having jurisdiction to go into the question of correctness of sales tax paid by the assessee. Inasmuch as the appellants had admittedly paid sales tax in the present case - invoices issued by the appellants, admittedly had packing list annexed to the same and STB was one of the items mentioned therein. As such, absence of specific mention of the same in the invoice cannot be held to be a ground for denial of benefit inasmuch as the same is in the nature of a technical procedural objection - Stay granted.
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