Home Case Index All Cases Customs Customs + AT Customs - 2016 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (8) TMI 527 - AT - CustomsRefund of SAD – sale of imported goods on payment of appropriate sales tax or VAT – denial of refund claim – goods exempted from payment of VAT under sales tax act – Held that: - if the sales tax / VAT payable under the Sales Tax Act is “nil”, the appropriate sales tax paid will also be “nil” and it cannot be said that the importers did not pay appropriate VAT. Stamping the invoice with “no credit of additional duty of customs levied under section 3(5) of the Customs Tariff Act 1975" – another ground adopted by Commissioner(Appeals) of non-fulfilment of condition – Held that: - admittedly Commissioner (A) has travelled beyond the show cause notice. There is no allegation of contravention of non-stamping of the invoice to the effect that no credit of SAD would be admissible to their customers. The only allegation made in the show cause notice is as regards contravention of conditions relatable to non-payment of VAT at the time of sale of goods. Commissioner(appeals) cannot go beyond the issue mentioned in SCN – appeal allowed – decided in favor of appellant.
|