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TMI Blog2016 (3) TMI 512X X X X Extracts X X X X X X X X Extracts X X X X ..... ustoms X X X X Extracts X X X X X X X X Extracts X X X X ..... arrow compass, therefore, we are taking up these Appeals themselves for disposal. First Appellate Authority under Order-in-Appeal dated 06.07.2015 has relied upon the case law of Commissioner of Customs(Prev.) vs. Katyal Metal Agencies [2012-TIOL-1053-CESTAT-KOL] and held that refund of SAD admissible to the respondents herein. 4.2 The Respondents have also relied upon the case law of M/s.Gazal O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lar 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 additional duty 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x/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 appropriate rate of sales tax/VAT was NIL then the appropriate sales tax/VAT paid will also be NIL." 4.3 In view of the above settled proposition of law Appeals filed by the Revenue are dismissed. Stay A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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