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2016 (6) TMI 11 - AT - CustomsAdmissibility of refund claim - Special refund mechanism as per exemption notification no. 102/2007-CUS dated 14/09/2007 - SAD leviable under sub-section (5) of Section 3 of Customs Tariff Act, 1975 is refundable as the appellant had sold the goods so imported - Certificate from Chartered Accountant indicating the sale of goods and amount of VAT/CST payable has been paid - Held that:- the goods which were let out of charge has been sold by the very said invoice, there is no other contrary finding by the First Appellate Authority that the goods were not sold. Be that as it may, it is found that the conditions of the Notification No. 102/2007-CUS, are complied with by the appellant. Also the issue now stands settled in the favour of the appellant by the judgment of the Tribunal in the case of Glasstech India Versus Commissioner of Customs, Ghaziabad [2015 (1) TMI 160 - CESTAT NEW DELHI]. In view of the foregoing, there being no dispute as to the sale of the goods though the out of charge was given after date of sale, therefore, the impugned orders are unsustainable and liable to be set aside. - Decided in favour of appellant with consequential relief
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