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2017 (3) TMI 1429 - CESTAT HYDERABADRefund of SAD - rejection on the ground that the appellant did not produce the sale invoices and also that the appellant did not establish that they have not taken CENVAT credit on the said SAD - Held that: - The appellant is incapacitated from issuing invoices as per the provisions of composite scheme in VAT Act. While complying with one legislation, the appellant cannot be disadvantaged of the benefit which is otherwise available to them by another legislation. Thus rejecting the refund claim only on the grounds that appellants have not produced invoices to substantiate sale of the imported goods would be putting the appellant to disadvantage merely because they have complied the VAT law - the non-issuance of invoices was not a choice made by the appellant. It was a compulsion while opting for payment of composite scheme under VAT law. The second condition is that the appellant has not established that CENVAT credit has not been taken by the appellant by producing the endorsement on the invoices. Since the appellants have not issued any invoices, there is no question of making of such endorsements. The appellants have fulfilled the conditions to the extend of practically possible and therefore the rejection of refund claim is unjustified - appeal allowed - decided in favor of appellant.
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