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2016 (7) TMI 1196 - AT - CustomsRefund of SAD - rejection of the refund on the ground that importer failed to comply with the requirements in terms of Notification No. 102/2007- Cus dated 14.09.2007. - Held that:- there cannot be any dispute that the subject goods on their subsequent sale in the local market suffered local taxes namely VAT/CST. Therefore Special Additional duty of Customs (SAD) which was charged during the importation of the said goods cannot be held back by the Revenue. The quantum of SAD charged for this import goods has to be refunded to the appellant in terms of the provisions of Notification No. 102/2007 Cus dated 14.09.2007. The Revenue s objection that the appellant has not complied with mandatory condition of endorsement on the sale invoices that SAD is not available as credit cannot become a bar for sanctioning the refund to the appellant in this case when the facts and documents on record otherwise conclusively prove that goods were sold on commercial invoices where-under credit cannot be made available to the buyer(s) and it has also been established that on these goods local sales tax/additional CST has been paid during their sale in local market. - Refund allowed - Decided in favor of assessee.
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