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M/s Gazal Overseas, M/s Mayank Enterprises, M/s Anand Associates Versus Commissioner of Customs, New Delhi

2015 (12) TMI 427 - CESTAT NEW DELHI

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 .....

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les tax/VAT. - It is evident from the clarification of CBEC that even if VAT / Sales tax was less than 4%, the appellant was entitled to refund of SAD which was 4% so long as VAT/sales tax was paid. In other words, so long as appropriate VAT/ Sales t .....

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rdless 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 .....

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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, na .....

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he 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 conte .....

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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. In this regard, it i .....

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ty of Customs") paid on imported goods and shall pay on sale of the said goods "appropriate Sales Tax or VAT as the case may be". Hence, it is clear that there is no stipulation in the notification that the exemption is available only .....

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