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2015 (2) TMI 418 - AT - CustomsDenial of refund claim of SAD - allegation that appellant had not fulfilled the condition of payment of VAT and hence the said amount is not eligible for refund - Held that:- The refund of SAD paid on payment of VAT on subsequent sale is governed by the provisions of Notification No. 102/2007-Cus dated 14/09/2007. The conditions stipulated therein are that the goods sold in the domestic market on payment of Sales Tax/VAT and the documents evidencing payment of SAD and payment of appropriate sales tax should be produced and the claim should be made within a period of one year from the date of payment of SAD. It is not in dispute that any of these conditions have been violated. In other words, the appellant has complied with all the substantive conditions which make him eligible for refund of SAD paid. The argument that at the time of filing of the refund as on 20/11/2009, the appellant had not discharged VAT liability to the extent of ₹ 55,673/-, which could at best be considered as a premature claim, but the facts remains that the appellant had paid this amount on 14/12/2009, that is, within a period of one year. Therefore, rejection of refund claim on a technical ground is not sustainable in law. Accordingly I set aside the impugned order - Decided in favour of assessee.
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