TMI Blog2016 (2) TMI 206X X X X Extracts X X X X X X X X Extracts X X X X ..... that no credit of the Additional Duty of Customs (SAD) levied under the Customs Tariff Act shall be available to the buyer of goods; that Central Sales Tax/ value added tax payable on sale of the disputed goods have been clearly mentioned in the said invoices. Thus, it is evident from the retail invoices that the goods imported on payment of SAD amount have been sold in the domestic market by the appellant. - Refund allowed. - Customs Appeal Nos. C/51570 & 51571/2015-CU(SM) - - - Dated:- 3-12-2015 - S K Mohanty, Member (J) For the Appellant : Ms Vibha Narang, Adv For the Respondent : G R Singh, DR ORDER Per S K Mohanty These appeals are directed against the impugned orders dated 18.12.2014 passed by the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the bills of entry elaborately, but in the common trade parlance, the description indicated in the domestic invoices clearly show that the goods imported have actually been sold to the customers in the domestic market. To support her stand that refund claim cannot be denied in case of slight difference in the description of the goods, the Ld. Advocate relies on the decision of this Tribunal in the case of Commissioner of Customs (Sea Export), Chennai vs Shri Ram Impex India (P) Ltd. reported in 2014 (300) ELT 126 (Tri. Chennai). 3. Per contra, Shri G R Singh, the ld. DR appearing for the Revenue reiterates the findings recorded in the impugned order and submits that the onus lies with the appellant to prove that the incidence of SAD a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hus, it is evident from the retail invoices that the goods imported on payment of SAD amount have been sold in the domestic market by the appellant. 6. Since, the conditions laid down in the above referred notification and circulars for claiming the refund have been duly complied with by the appellant, in my considered opinion, the mere change in the description of the goods in the domestic invoice which may be due to various reasons, cannot be a defensible ground to deny the benefit of refund to which the appellant is legally entitled to. In this context, I find support from the decision of this Tribunal in the case of Shriram Impex (supra) wherein in an identical set of fact, the appeal filed by the Revenue has been rejected by holding ..... X X X X Extracts X X X X X X X X Extracts X X X X
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