TMI Blog2015 (12) TMI 427X X X X Extracts X X X X X X X X Extracts X X X X ..... r shall pay appropriate sales tax or VAT, as the case may be". In the present case, the appropriate sales tax or VAT being NIL the appellants cannot be said to have violated the said conditions of the said notification inasmuch as it cannot be said that they have not paid appropriate sales tax/VAT. - It is evident from the clarification of CBEC that even if VAT / Sales tax was less than 4%, the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mber (T) For the Appellant : None For the Respondent : Sh Amresh Jain, AR ORDER Per R. K. Singh Appeals have been filed against order-in-appeal dated 28.05.2009 in terms of which the appellants were denied the refund of 4% of additional duty of customs (SAD) on the ground that the appellants did not pay any sales tax/ VAT on the goods, namely footwear. The appellants have con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have violated the said conditions of the said notification inasmuch as it cannot be said that they have not paid appropriate sales tax/VAT. In this regard, it is seen that vide Circular No. 06/2008 dated 28.04.2008 CBEC in para 5.3 thereof clarified as under: 5.3. The exemption contained in the said notification envisages that the importer shall file a refund claim for 4% CVD ( said addition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... long as VAT/sales tax was paid. In other words, so long as appropriate VAT/ Sales tax was paid, SAD refund was admissible even if the appropriate sales tax/ VAT was less than SAD; if the sales tax / VAT was NIL, so be it. In other words what is required in terms of the said notification is payment of appropriate sales tax/ VAT regardless of the rate thereof. It logically follows that if the approp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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