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2017 (5) TMI 1371 - AT - CustomsRefund of SAD - rejection for the reason that as certified by the Chartered Accountant, VAT/Sales Tax has been paid on the sales of Rock Phosphate imported since this item is exempted vide the Kerala Finance Act, 2011 notified vide N/N. 4175/Leg.A2/2011/Law dt. 08/11/2011 - whether the appellant will be eligible for payment of refund of SAD, by considering the NIL rate of VAT as appropriate payment of VAT? - Held that: - an identical issue came up before the Tribunal in the case of Gazal Overseas [2015 (12) TMI 427 - CESTAT NEW DELHI] in which the Tribunal allowed payment on refund of SAD - the condition prescribed in N/N. 102/2007 is satisfied and the appellant will be eligible for the refund of the SAD paid at the time of input - appeal allowed - decided in favor of appellant.
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