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2015 (12) TMI 427 - CESTAT NEW DELHI

2015 (12) TMI 427 - CESTAT NEW DELHI - 2016 (332) E.L.T. 767 (Tri. - Del.) - Denial of refund of SAD - appellants did not pay any sales tax/ VAT on the goods - Held that:- Notification No. 102/2007 dated 14.09.2007 as amended allowed refund of SAD subject to the condition that "the importer 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 noti .....

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terms of the said notification is payment of appropriate sales tax/ VAT regardless of the rate thereof. It logically follows that if the appropriate rate of sales tax/ VAT was NIL then the appropriate sales tax/ VAT paid will also be NIL - impugned order is not sustainable - Impugned order is set aside - Decided in favour of assessee. - Customs Appeal Nos. 567-568,570,657-658 of 2009 - FINAL ORDER NOS. 53092-53096/2015 - Dated:- 2-9-2015 - G. Raghuram, President And R. K. Singh, Member (T) For .....

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efore they were entitled for refund of SAD. 2. Although nobody appeared for the appellants, in the absence of any request for adjournment, we proceed to decide the appeals on merit. 3. Ld. DR pleaded that as no sales tax/ VAT was paid on the goods, they were not entitled to the impugned refund. 4. We have considered the contention of ld. DR and also perused the refund papers. Notification No. 102/2007 dated 14.09.2007 as amended allowed refund of SAD subject to the condition that "the impor .....

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