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2015 (9) TMI 1014 - AT - CustomsRefund of SAD / Additional Duty - Validity of Sale transaction Entitlement of Exemption benefit Adjudicating authority sanctioned refund claim of 4% additional duty Commissioner (Appeals) dismissed appeal against Adjudication order on ground that refund sanctioned was not in violation of condition of Notification No.102/2007-Cus as Respondents had made sale transactions only on paper Held that:- from agreement to supply it was clear that Respondents passed title of goods and certificates to project authority by raising invoices Sales tax authorities accepted sale of goods on basis of invoices and confirmed payment of CST Sale was completed as soon as titles were transferred to purchasers Thus, assessing officer cannot question basis of sales transactions Exemption Notification stipulates condition for availing exemption and determined prescribed method which were fulfilled by Respondent Supreme Court in case of M/s Vadilal Chemicals Ltd Vs State of Andhra Pradesh [2005 (8) TMI 121 - SUPREME COURT OF INDIA] held that eligibility to exemption determined by prescribed method should not be denied based on other criteria No dispute that Respondents paid additional duty of customs and also paid VAT therefore, benefit of exemption notification cannot be denied Decided against revenue.
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