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2018 (6) TMI 486 - CESTAT CHENNAISAD Refund - N/N. 102/2007 dated 14.9.2007 as amended - unjust enrichment - case of Revenue is that the amount was not shown as receivables in the balance sheet for the financial year 2007–2008 when the goods were imported - Held that:- The refund claim is filed under N/N. 102/2007 which allows the importer to file refund claim of SAD on producing evidence that VAT has been discharged on sale of the imported goods. This being so, it cannot be insisted that the respondents have to show the CVD as receivables immediately after the import of the goods - refund rightly allowed - appeal dismissed - decided against Revenue.
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