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2018 (4) TMI 1679 - AT - CustomsRefund of SAD - N/N. 102/2007-Cus., dated 14-9-2007 - contention of the appellant is that there is no requirement of submitting CST Form-C to the department for claiming the refund - Held that:- The contention of the appellant insofar as the appellant is required to submit evidence to substantiate that the imported goods were sold on payment of sales tax or VAT as the case maybe cannot be accepted. The Ld. Counsel strongly relied upon the decision of Tribunal in the case of Prabhat Steel Traders Pvt. Ltd. v. Comm. of Customs (EP), Mumbai [2015 (4) TMI 450 - CESTAT MUMBAI]. In this case, the appellant submitted the copy of the agreement to substantiate the fulfillment of the condition of the notification. They have also relied upon the order of the Commissioner (Appeals) in the case of M/s. Kunal International Exports [2017 (9) TMI 327 - CESTAT KOLKATA]. It is found that the importer had submitted CST return to the department. Hence, the said order/decisions are not applicable to the present case. Appeal dismissed - decided against appellant.
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