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2017 (2) TMI 1490 - AT - Central ExciseRefund of SAD - denial of refunds on the ground that the respondent had not paid Value Added Tax (VAT) on this stock transfer to their DTA unit - 22/2006-CE dated 01.03.2006 - HELD THAT:- The Revenue’s appeal has no merits for the simple reason that identical issue has been settled by the Tribunal in the case of M/S MICRO INKS VERSUS CCE. & ST. DAMAN [2014 (2) TMI 207 - CESTAT AHMEDABAD] wherein the bench, after considering all the arguments made in Para 10, specifically dwelled into the entire issue of notification and exemption of sales tax and held that The inter unit clearance from EOU to DTA are not exempted from payment of sales tax by the state government by any notification and as revenue unable to bring on record any notifications issued by the state government or otherwise to indicate that inter unit transfers from EOU to DTA are exempted. The credit taken by the respondent is correct and legal and does not require any interference - Appeal dismissed - decided against Revenue.
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