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2017 (5) TMI 379 - CESTAT NEW DELHIRefund of SAD - N/N. 102/2007 dated 14.09.2007 - import of Digital Set Top Boxes (STB) along with certain other equipments, and sale as such - denial on the ground that STBs were not sold as such but were assembled with other items and were sold as ‘antenna systems and accessories’, the descriptions in the bills of entry did not match the description in the domestic sale invoices and appropriate VAT was not paid as the appellants sold the products at a price lower than the price of import - Held that: - the identical issue pertaining to refund of SAD under Customs Notification No. 102/2007-Cus dated 14.09.2007, for the earlier period had already been decided by the Tribunal in favour of the appellant in the case of M/s. Dish TV India Ltd. Versus C.C. (ICD) Tughlakabad, New Delhi [2016 (10) TMI 861 - CESTAT NEW DELHI], where it was held that, The invoices for sale issued by the appellant describes the goods as ‘antenna system and accessories’, however from the packing list attached with invoice it can be clearly made out that this package includes STBs. - Refund cannot be disallowed on this ground. There is no stipulation in the notification that the exemption is available only if the rate of ST/VAT is equal to or higher than the rate of additional duty of Customs; nor is there a condition that if the rate of ST/VAT happens to be lower than 4%, the refund would be restricted to the lower amount - refund allowed - decided in favor of appellant.
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