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2018 (9) TMI 1289 - AT - CustomsRefund of SAD - N/N. 102/2007-Cusdated 14.09.2007 - Board Circular No.16/2008-Cus dated 13.10.2008 - Held that:- It is well settled law that no extraneous conditions can be introduced in the notification by the Executive by way of any circular. The only condition of the notification is that VAT should be paid on the resold goods which condition stand satisfied by the appellant. The fact that the said condition 2(d) uses expression importer cannot be interpreted in a manner that VAT should be paid from the importer’s pocket only. The payment of VAT on the imported goods is the substantive condition of the Notification and the same having been paid by the consignment agent would satisfy the said condition of the notification. The Adjudicating Authority has referred to the Chartered Accountant’s certificate clarifying that the appellant has reimbursed the VAT amount to his consignment agent and the Revenue has not produced any evidences to rebutt the above findings of the Adjudicating Authority. Refund allowed - appeal allowed - decided in favor of appellant.
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