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M/s. Kubota Agricultural Machinery India Private Limited, rep. by its Deputy Managing Director, Mr. Takuya Yamamoto Versus Central, Excise and Service Tax Appellate Tribunal, Chennai and The Assistant Commissioner of Customs (Refunds) , The Commissioner of Customs, Chennai

2016 (5) TMI 1075 - MADRAS HIGH COURT

Eligibility of refund of 4% Special Additional Duty (SAD) - Notification No.102/2007-Cus, dated 14.09.2007, as amended by Notification No.93/2008 dated 1.8.2008 - Sale of goods - Refund rejected as the petitioner has not paid VAT/CST on the said good .....

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as petitioner is put to financial hardship and because of the competitive market, the non-grant of refund would affect the business of the petitioner. - Petition disposed of - W.P.No.17236 of 2016 - Dated:- 4-5-2016 - Mrs. Justice Dr.S.VIMALA For the .....

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itself is taken up for final disposal. 2. This writ petition has been filed seeking a writ of mandamus directing the first respondent to dispose of the appeal in diary numbers: (1) 413382015, dated 23.06.2015 (2) 425042015 dated 23.12.2015 (3) 400592 .....

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the petitioner within a reasonable time to be fixed by the Court. 3. It is the case of the petitioner that the petitioner company is engaged in the trading of agricultural machinery and that they are very regular in filing their returns with the res .....

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duty, Additional duty of customs and 4% Special Additional Duty of Customs) on the said goods. 4. Subsequently, they sold the goods and made a refund claim for ₹ 1,87,68,981/- of 4% Special Additional Duty (SAD) in terms of Notification No.102/ .....

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r the aforesaid notification, as the petitioner has not paid VAT/CST on the said goods. 6. Aggrieved over the said order, the petitioner preferred an appeal before the Commissioner of Customs (Appeals). The appeal has also been rejected, vide order d .....

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