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TMI Blog2014 (5) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... 4.09.2007. The reasoning given by the first appellate authority mainly is that the imported goods are not sold as such and thus appellant is not eligible to refund under Notification No. 102/2007-Cus, dt.14.09.2007. 2. Shri Uday Joshi (Advocate) appearing on behalf of the appellant argued that it has been held by the first appellate authority in Para 8.1 of the OIA dt.16.09.2011 that imported coils are removed as such. He further made the Bench go through the contracts and retail invoices issued by the appellant to drive home the point that VAT/CST was also paid on the clearance of the raw materials. He relied upon the following case laws in support of his arguments that refunds are admissible to the appellants:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the said goods, shall specifically indicate in the invoice that in respect of the goods covered therein, no credit of the additional duty of customs levied under sub-section (5) of section 3 of the Customs Tariff Act, 1975 shall be admissible; (c) the importer shall file a claim for refund of the said additional duty of customs paid on the imported goods with the jurisdictional customs officer; (d) the importer shall pay on sale of the said goods, appropriate sales tax or value added tax, as the case may be; (e) the importer shall, inter alia, provide copies of the following documents alongwith the refund claim : (i) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imports goods, for further manufacture they would get Modvat credit or Cenvat credit of SAD paid by them. In the case of an importer who imports the goods for selling, the SAD was exempted under Notification No. 34/98 and under Notification No. 102/2007 they are eligible for refund. The objective is to create level playing - field for domestic manufacturer and the importer who imports goods for sale. The domestic manufacturers are not affected by the SAD since they can take Cenvat credit whereas the importer who sells the goods as such does not get the benefit of credit and therefore either exemption has to be extended or he is to be given refund. Obviously cutting and slitting process does not amount to manufacture. If an importer underta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The above area mentioned is approx. Only, however the final invoice will be made as per actual dimensions of the laid roof. (Curved roof with measurements taken from the hem-top end of the panels) Note-2: Above rates are inclusive of Required Quantity of Material and consumables for the project. Any excess quantity of material/wastage at sale is property of PROFLEX and shall be taken back on completion of the project. 4.3 From the above working arrangement, it is seen that quantity of imported goods used or sold is not known till the completion of the contracted work (Roof). In the final invoices also, it is not separately shown as to how much quantity of imported goods have been sold to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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