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2015 (3) TMI 1074 - CESTAT BENGLALORE

2015 (3) TMI 1074 - CESTAT BENGLALORE - TMI - Denial of refund of SAD - Bar of limitation - whether the appellants are eligible for refund of SAD claimed in respect of timber imported and sold by them in the domestic market - Held that:- in addition to non admissibility analysis relating to cenvat credit, another ground had been taken for rejecting the refund claim. This ground is that refund claims were not filed within one year from the date of payment of SAD to Customs Department. In the case .....

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o be considered as filed within the period of limitation - Decided in favour of assessee. - Appeal(s) Involved: C/1523/2011-SM, C/1581/2011-SM, C/1582/2011-SM, C/1584/2011-SM, C/1631/2011-SM, C/1639/2011-SM - Final Order Nos. 20612-20617 / 2015 - Dated:- 11-3-2015 - SHRI B.S.V. MURTHY, J. For The Appellant : Mr. M. Balagopal, Advocate For The Respondent : Mr. Pakshi Rajan & Mr. N. Jagdish, AR Per: B.S.V. MURTHY In all these cases the issue involved is whether the appellants are eligible for .....

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orsement on invoice was merely a procedural requirement and its object could be achieved when duty element itself was not specified in the invoice. On this basis it was held that mere non-making of endorsement could not undermine purpose of exemption. It was concluded by the Tribunal that the trader who paid SAD on imported goods and discharged VAT/Sales Tax liability on subsequent sale and who issued commercial invoices without indicating any details of duty paid, was entitled to the benefit of .....

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