TMI Blog2016 (4) TMI 487X X X X Extracts X X X X X X X X Extracts X X X X ..... e commercial invoices, the SAD of refund should be allowed. Therefore, by following the same, the impugned order is set aside. - Decided in favour of appellant - C/40292/2013 - FINAL ORDER No. 40595 / 2016 - Dated:- 15-3-2016 - SHRI P. K. CHOUDHARY, JUDICIAL MEMBER For the Petitioner : Shri M.A. Mudimannan, Advocate For the Respondent : Shri K.P. Muralidharan, AC (AR) ORDER M/s. K.I. International Ltd., Chennai, filed 5% additional duty refund application in respect of the goods imported and cleared in terms of Notification No. 102/2007 dated 14.09.2007. The Dy. Commissioner of Customs (Refunds) after verification of all the documents sanctioned the refund vide Order-in-Original No. 12123/2010 dated 31.05.2010. Agains ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spite of repeatedly calling for the same. Hence, I do not have any other option except to allow the department appeal back to the LAA for considering the departmental plea by verifying with the sales invoices from the ultimate buyers. 5. However, the appellant is directed to produce all the required documents to the LAA, who can verify the same with the original records from which they found out the discrepancy and if found correct impugned order by the LAA stands good. Other wise the LAA may pass a fresh order as per law after following the principles of natural justice. 6. In view of the above discussions and facts stated therein the Departments appeal is allowed. On the basis of the discussions in the paragraphs above, he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Importer has submitted the original sale invoices and all CST/VAT payment challan in support of their claim. The Invoices are indicating the charging of sales tax. They have produced document in support that the CST/VAT has been paid to the respective Sales Tax Authorities. The Chartered Accountant has co-related the claimants import documents with sales invoices of the said goods and certified that they paid VAT/CST against Invoices produced for this refund. Thus the condition 2(d) of the said notification is fulfilled. The claimant also satisfied the condition 2(e) of the said notification by furnishing requisite documents, VIZ original Bills of Entry and TR-6 Challans evidencing payment of 4% Additional Duty. Sales Invoices evide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arding claim of refund of additional duty of customs levied under sub-section 5 of section 3 of Customs Tariff Act, 1985. On going through the Order-in-Original, I find that the adjudicating authority after discussing the facts and circumstances of the case and the statutory compliances made by the appellant company held as under:- In view of the foregoing facts, discussions and circumstances, it is established that the said amount of 4% Additional duty of customs paid has not been passed on to the customers or any other person as it was not included in the selling price of the imported goods and hence the grant of refund in the present case will not enrich the claimant unjustly. The claimant has fulfilled all the conditions of Notific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at even if there is no endorsement in the commercial invoices, the SAD of refund should be allowed. The relevant para 5.4 is reproduced as under:- 5.4 In view of the factual and legal analysis as above, we answer the reference made to us as follows. A trader-importer, who paid SAD on the imported good and who discharged VAT/ST liability on subsequent sale, and who issued commercial invoices without indicating any details of the duty paid, would be entitled to the benefit of exemption under Notification 102/2007-Cus., notwithstanding the fact that he made no endorsement that credit of duty is not admissible on the commercial invoices, subject to the satisfaction of the other conditions stipulated therein. The above decision is rendere ..... X X X X Extracts X X X X X X X X Extracts X X X X
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