TMI Blog2016 (3) TMI 512X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 the revenue - Stay Petition Nos. SP-75734, 75735 & 75737/15 & Appeal Nos. CA-75955, 75956 & 75958/15 - ORDER NO.FO/75194-75196/16 & SO/75241- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view of the case law M/s.Gazal Overseas vs. Commissioner of Customs, New Delhi [2015 (12) TMI 427 - CESTAT NEW DELHI]. 4. Heard both sides and perused the case records. The issue involved in the present proceedings is whether SAD paid at the time of importation of goods is admissible to the Appellant under Notification No.102/2007-CUS, when VAT stand exempted in the state of Uttar Pradesh. As t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 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 VAT, as the case may be . In the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efund amount in such a situation and the entire 4% CVD, if otherwise found eligible, shall be refunded . It is evident from the above 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 tax was paid, SAD refund was admissible even if the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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