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M/s. Precision Polyplast Pvt. Ltd. Versus Commissioner of Customs (Port) , Kolkata

2016 (4) TMI 276 - CESTAT KOLKATA

Eligibility for refund of SAD when supplied/sold in DTA clearances from SEZ - Notification No.102/2007-CUS - Goods were originally imported by the appellant for use in the SEZ Unit and such imports are considered to be warehousing of goods after importation, so, the responsibility of payment of duty on such warehoused goods when cleared lies on the importer. - Held that:- as per definition of importer in Section 2(26) of the Customs Act, 1962, appellant remained an importer till the goods a .....

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rter given in Section 2(26) of the Customs Act, 1962 is required to be followed, according to which the Appellant was an importer of the goods when imported into India and paid VAT at the time of sales to DTA units. The SAD paid has not been recovered from the DTA buyers. The conditions of Notification No.102/2007-CUS are, therefore, fulfilled and the ratio laid down by the case law Adinath Trade Link v. Commissioner of Customs, Kandla [2013 (8) TMI 430 - CESTAT AHMEDABAD] is squarely applicable .....

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n 19.01.2010, passed by the Commissioner of Customs(Appeals), Kolkata. The issue involved in these proceedings is whether Appellant is eligible to the refund of SAD as per Notification No.102/2007-CUS dated 14.09.2007. 2. Shri Sukhendu Bhattachariya (Advocate) appearing on behalf of the Appellant argued that First Appellate Authority has rejected their refund claim only on the ground that Appellant is not able to show that VAT has been paid on the sale of goods under DTA. The Ld.Advocate made th .....

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ecided by CESTAT, Ahmedabad. He made the Bench go through para 2, 4 and 14 of this case law to argue that SAD paid by the SEZ Unit is admissible as refund under Notification No.102/2007-CUS dated 14.09.2007. 3. Shri S.Nath, AC(AR) appearing on behalf of the Revenue argued that DTA buyer has been shown as the importer of goods in the Bills of Entry and Appellant has only acted as an agent of the importer. It was his case that as per Notification No.102/2007-CUS dated 14.09.2007 only an importer i .....

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Unit. He strongly defended the Order passed by the First Appellate Authority. 4. Heard both sides and perused the case records. 5. The issue involved in the present proceedings is whether Appellant, who has supplied imported goods as SEZ Unit, is eligible to refund of SAD under Notification No.102/2007-CUS when supplied/sold in DTA clearances. The Ld.Advocate appearing on behalf of the Appellant has relied upon the case law of CESTAT, Ahmedabad in the case of Adinath Trade Link vs. Commissioner .....

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ers-in-Original against which Appeal was filed to CESTAT. Following observations were made by CESTAT Ahmedabad in the relied upon case in para 12 of the case law and are reproduced below:- 12. It can be seen from the above reproduced notification that the said notification provides for exemption to be granted to the goods which are leviable to SAD at the time of importation of goods into India for subsequent sale. It can be seen that the said notification specifically grants exemption by way of .....

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ported to India . In our view, benefit of Notification No. 102/2007-Cus. cannot be denied to the appellants, for the reason that when goods move from SEZ to DTA, leviability of SAD is not in doubt, calculation of SAD is not in doubt and subsequent sale of goods is also not in doubt. The entire provisions relating to refund under Notification No. 102/2007-Cus., would indicate that the Government of India had an intention to refund the amount of SAD paid by any importer, even if the goods are proc .....

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