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Commissioner of Customs (Port) , Kolkata Versus M/s. Chemsilk Commercial Pvt. Ltd., M/s. Enterprise Internatinal Pvt. Ltd., M/s. Aahana Commercial Pvt. Ltd.

2016 (3) TMI 512 - CESTAT KOLKATA

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) .....

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5735 & 75737/15 & Appeal Nos. CA-75955, 75956 & 75958/15 - ORDER NO.FO/75194-75196/16 & SO/75241-75243/16 - Dated:- 25-2-2016 - G. Raghuram, President And Shri H. K. Thakur, Member (Technical) For the Respondent : Shri A. Kumar, AC ( AR) For the Resp .....

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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. .....

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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 .....

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r 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 C .....

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on of ld.DR and also perused the refund papers. Notification 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, th .....

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Circular 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 impo .....

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than the rate of additional duty of Customs; nor is there a condition that if the rate of ST/VAT happen to be lower than 4%, the refund would be restricted to the lower amount. As such, it is clarified that it will not be appropriate to reduce the re .....

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