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2016 (4) TMI 276 - AT - CustomsEligibility for refund of SAD when supplied/sold in DTA clearances from SEZ - Notification No.102/2007-CUS - Goods were originally imported by the appellant for use in the SEZ Unit and such imports are considered to be warehousing of goods after importation, so, the responsibility of payment of duty on such warehoused goods when cleared lies on the importer. Held that:- as per definition of importer in Section 2(26) of the Customs Act, 1962, appellant remained an importer till the goods are cleared for home consumption i.e. sale to DTA unit in the present proceedings. As per Rule 48(1) of SEZ Rules, 2006 a Bill of Entry for home consumption is required to be filed by Domestic Tariff Area buyer. The proviso contained in this Rule 48(1) mentions that Bill of Entry for home consumption may also be filed by SEZ Unit on the basis of authorization from a DTA buyer. For the purpose of interpreting a Notification issued under Section 25(1) of the Customs Act, 1962 the definition of importer given in Section 2(26) of the Customs Act, 1962 is required to be followed, according to which the Appellant was an importer of the goods when imported into India and paid VAT at the time of sales to DTA units. The SAD paid has not been recovered from the DTA buyers. The conditions of Notification No.102/2007-CUS are, therefore, fulfilled and the ratio laid down by the case law Adinath Trade Link v. Commissioner of Customs, Kandla [2013 (8) TMI 430 - CESTAT AHMEDABAD] is squarely applicable to the facts of the present case. Hence, the appellant is eligible for refund. - Decided in favour of appellant with consequential relief
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