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2016 (3) TMI 512 - CESTAT KOLKATA

2016 (3) TMI 512 - CESTAT KOLKATA - TMI - Admissibility of refund claim of SAD - Under Notification No.102/2007-CUS, when VAT stand exempted in the state of Uttar Pradesh - Held that:- by relying on the case of M/s.Gazal Overseas, and Others vs. Commissioner of Customs, New Delhi [2015 (12) TMI 427 - CESTAT NEW DELHI], SAD refund has been held to be admissible where VAT paid is nil. Therefore, the respondents are liable to claim refund of SAD paid at the time of importation. - Decided against th .....

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der which Appeals filed by the Respondents herein were allowed. 2. Shi A. Kumar, AC(AR) appearing on behalf of the Revenue argued that refund of SAD under Notification No.102/2007-CUS dated 14.09.2007 is admissible only when VAT is paid at the time of sale of the goods after importation. 3. Shri S.K.Mehta (Advocate) appearing on behalf of the Respondents submitted that this issue is no more res integra in view of the case law M/s.Gazal Overseas vs. Commissioner of Customs, New Delhi [2015 (12) T .....

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as 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 Overseas, and Others vs. Commissioner of Customs, New Delhi (supra) decided by CESTAT, New Delhi, where SAD refund has been held to be admissible where VAT paid is nil. In this case law following observations have been made in para-4 by CESTAT, New D .....

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