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2018 (11) TMI 192 - AT - CustomsRefund of SAD - N/N. 102/2007-Customs dt.14.9.2007 as amended by N/N. 93/2008 dt.1.8.2008 - rejection on the ground that the claim was beyond the time limit of one year from the date of payment of duty - Held that:- The issue is decided in the case of M/s. Goyal Impex & Industries Ltd. Vs. Commissioner of Customs (Chennai-IV) [2018 (9) TMI 95 - CESTAT CHENNAI], where it was held that the purpose of imposing SAD is to protect and ensure collection of appropriate sales tax or VAT that is payable on imported goods, which is paid upfront at the time of imports. SAD is not credited and set off from the sales tax or VAT, which is refundable to an importer after ascertaining the appellant to appropriate Sales Tax / VAT. Refund allowed - appeal allowed - decided in favor of appellant.
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