TMI Blog2016 (6) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 invoice, there is no other contrary finding by the First Appellate Authority that the goods were not sold. Be that as it may, it is found that the conditions of the Notification No. 102/2007-CU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l is filed against Order-in-Appeal No. CC (A) CUS/ICD/TKD (IMP) 1226/2015 dated 18/12/2015. 2. The relevant facts that arise for consideration are appellant herein filed a refund claim of ₹ 5,36,278/- under special refund mechanism as per exemption notification no. 102/2007-CUS dated 14/09/2007 on the ground that the Special Additional Duty of Customs (SAD) leviable under sub-section (5) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the First Appellate Authority. The First Appellate Authority after following due process of law, upheld the Order-in-Original and rejected the appeal. 3. Ld. Counsel brings to my notice the facts of the case by taking me through the entire Order-in-Original and the Order-in-Appeal. It is his submission that the customs duty (SAD) was paid on 17/10/2014 and 18-19/10/2014 were Saturday-Sunday an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r authorities were correct in rejecting the refund claim to the tune of ₹ 1,72,679/-. 5. On consideration of the submissions made by both the sides and perusal of records, I find that there is no dispute as to the fact that the appellant has sold the goods imported by Bill of Entry No. 7093257 dated 17/10/2004. This fact is evident from the Order-in-Original annexed at Page No. 40 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal in the case of Glasstech India (Supra). In view of the foregoing, there being no dispute as to the sale of the goods though the out of charge was given after date of sale, in my considered view, the impugned orders are unsustainable and liable to be set aside. The impugned orders are set aside and appeal is allowed with consequential relief to the appellant. (Pronounced and dictated in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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