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2014 (6) TMI 413 - AT - CustomsRefund of SAD - appellants are being traders, sold the goods in the open market after charging VAT with an endorsement that CENVAT credit of SAD is not available to the buyers of the goods - notification no. 102/07-Cus - commissioner (appeals) denied the refund by observing that, as the amount of SAD has shown as recoverable only after the sale takes place - Held that:- Commissioner (Appeals) held that the appellants have shown the amount recoverable on account of SAD after sale has been effected, is not correct. In fact, without effecting the sale, the amount of refund of SAD available to the applicant was not known. Therefore, the observations of the learned Commissioner (Appeals) are totally irrelevant and incorrect. As the appellant has fulfilled the condition of notification 102/07-Cus and also have been able to prove that the amount of SAD has not passed on the buyer by way of a certificate issued by the Chartered Accountant and an undertaking given by them. In these circumstances, I hold that the appellants are entitled for refund of claim of SAD. In these circumstances, the impugned orders are set aside - Decided in favour of assessee.
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