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2016 (6) TMI 11 - CESTAT NEW DELHI

2016 (6) TMI 11 - CESTAT NEW DELHI - TMI - Admissibility of refund claim - Special refund mechanism as per exemption notification no. 102/2007-CUS dated 14/09/2007 - SAD leviable under sub-section (5) of Section 3 of Customs Tariff Act, 1975 is refundable as the appellant had sold the goods so imported - Certificate from Chartered Accountant indicating the sale of goods and amount of VAT/CST payable has been paid - Held that:- the goods which were let out of charge has been sold by the very said .....

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sale of the goods though the out of charge was given after date of sale, therefore, the impugned orders are unsustainable and liable to be set aside. - Decided in favour of appellant with consequential relief - Appeal No. C/50205/2016-CUS[SM] - Final Order No. 51820/2016 - Dated:- 18-5-2016 - Shri M.V. Ravindran, Member (Judicial) For the Appellant : Appearance: Shri Tarun Chawla, Advocate For the Respondent : Ms. Kannu Verma Kumar, Commissioner/AR ORDER This appeal is filed against Order-in-Ap .....

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utinized by the authorities and as against the refund claim of ₹ 5,36,278/-, Adjudicating Authority allowed the refund claim of ₹ 3,63,599/- and rejected the refund claim of ₹ 1,72,679/- on the ground that the goods covered under Bill of Entry No. 7093257 dated 17/10/2014 were let out of charge by the Superintendent on 20th October, 2014 while the sale of the goods was by an invoice dated 17/10/2014. It is the finding of the Adjudicating Authority that such goods which were in .....

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s paid on 17/10/2014 and 18-19/10/2014 were Saturday-Sunday and hence, the goods were released by the Customs Authorities from out of charge on 20th October, 2014. It is the submission that the appellant had sold goods on 17/10/2014. He would submit that on identical issue, the Tribunal in the case of Glasstech India Versus Commissioner of Customs, Ghaziabad -2014 (308) E.L.T. 186 (Tri.-Del.) has held that refund cannot be denied in such a situation. 4. Ld. Commissioner appearing on behalf of th .....

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