TMI Blog2014 (5) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... ins the property of the appellant. The rate of laying of ‘Proflex Roof’ is also charged on per square meter including the value of the materials. Final retail invoice is issued after completion of work when the imported goods are not at all existing in the form they were imported - When the deemed sale of the material takes place, the imported goods do not exist as such but what exists is the ‘Proflex Roof’ - It is also not made clear whether CST paid in the final invoices is only with respect to imported goods only or also represent other materials/consumables as per purchase orders - The facts of the present case are different from the facts of the case before Hon'ble Gujarat High Court in the case of CC Vs Posco India Delhi Steel Proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that refunds are admissible to the appellants:- i) Posco India Delhi Steel Processing Ltd Vs CC Kandla [2012-TIOL-1769-CESTAT-AHM] ii) CC Kandla Vs Posco India Delhi Steel Processing Centre Ltd [2012 (299) ELT 263 (Guj.)] 3. Shri G.P. Thomas, (AR) appearing on behalf of the Revenue argued that no sales tax is paid at the time of clearance of the goods and sales tax is paid only as deemed sales at the time of raising final bill when the work of installation of roof is complete. He thus defended the view taken by the first appellate authority. 4. Heard both sides and perused the case records. The issue involved in the present appeals is whether the appellant is entitled to the refund of Special Additional Duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ii) documents evidencing payment of appropriate sales tax or value added tax, as the case may be, by the importer, on sale of such imported goods. 3. The jurisdictional customs officer shall sanction the refund on satisfying himself that the conditions referred to in para 2 above, are fulfilled. 4.1 As per Clause 2(d) of the above notification, importer is required to pay sales appropriate sales tax or value added tax on subsequent sales of the imported goods. On the issue of some processes being undertaken by the appellant before sales is commenced appellant has relied upon Gujarat High Court s judgment in the case of Commr. of Customs Vs Posco India Delhi Steel Processing Centre, P. Ltd. (supra). It was argued that in view of High C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acture and no excise duty is leviable and therefore SAD credit is not available, the intention of the government at the time of the introduction of the Notification seems to be to give refund of SAD paid for the goods subsequently sold. On this account also the appellant is eligible for refund. 4.2 It is observed from the facts available in the above case before the High Court that goods were sold after doing processes of cutting and slitting, which were not considered to be amounting to manufacture and it was held that imported goods were sold as such. But, the fact which got established was that the imported goods were sold as such, even if some processes were done which means the subject goods were available for sale and in fact sol ..... X X X X Extracts X X X X X X X X Extracts X X X X
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