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2020 (4) TMI 450 - AT - CustomsRefund of SAD - Rejection on the ground that there is a mis-match of description of the goods and the goods imported by the appellant were not the same which were sold by the appellant - HELD THAT:- This fact could have been verified by the authorities after verifying the records of the appellant itself who claims that the goods sold by them are the same goods which have been imported and the Revenue alleging that these are not the same goods; therefore, onus is on the Revenue to prove that the goods sold by the appellant are not the same goods which have been imported. The SAD is paid on importation of the goods to safe guard the revenue of the state i.e. VAT/CST. As the same has been paid by the appellant, therefore, the appellant is entitled to claim the refund of SAD paid by them at the time of importation of the goods in terms of Notification No. 102/2007-Cus dt. 14.09.2007. Refund allowed - appeal allowed - decided in favor of appellant.
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