9911796707
TMI Blog2014 (2) TMI 1060X X X X Extracts X X X X X X X X Extracts X X X X ..... . ORDER Vide its impugned order, Commissioner of Customs has confirmed the demand of Rs. 7,95,14,039/- against the appellant by ordering recovery of refund claim already granted to them. After hearing both sides, we find that the appellants are engaged in providing Direct to Home (DTH) services. They imported Digital set top box which were cleared on payment of Special Additional Duty. In terms ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... part of the demand of Rs. 6,98,92,047/- as barred by limitation. He also did not impose any penalty. He also held that there was no processing and manufacturing activity carried out on the set top box and held that the allegations in the show cause notice were unsubstantiated and lack evidence. However, he confirmed a part demand on the ground that the appellants have not paid appropriate VAT on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... out the payment of sales tax and not about the correctness of the same. He also submits that though the value of set top boxes was on the lower side the rate of sales tax discharged by them was 12.5% as against 4% SAD and as such more quantum of sales tax stand paid by them. 5. As regards, the second issue, learned advocate submits that the packing list attached with the invoices issued by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is clear that 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. As such, it is clarified that it will not be appropriate to reduce the refund amou ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
