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M/s. Adore Fontech Ltd. Versus Commissioner of Customs (Port-Export) , Chennai

2016 (6) TMI 1100 - CESTAT CHENNAI

Refund of SAD - payment VAT, CST on sales - Revenue says that because of the fiction of self raised in the invoices by the appellant in respect of sales, that created doubt in the minds of the appellate authority. Therefore, refund was denied - Held .....

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s been effected and appropriate VAT/sales tax thereon has been paid into the Treasury, the appellant cannot be denied refund of Additional Duty of Customs suffered on the imports. - Matter remanded back for verification. - C/42053/2015 - Final Or .....

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the substance of the transaction without the format being examined. The sales were made to ultimate buyers sending the goods to the respective places of sale making the challans and invoices describing name of buyer and self . He further says that th .....

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rnataka has suffered VAT thereat. Wherever interstate transaction has been made, CST has been paid. All such taxpayments vouch bona fide of the appellant who has deposited sales tax in respect of sale ofthe imported goods sold through the respective .....

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h sides and perused the records. 4. Revenue drew attention to paras 5 to 7 of the Adjudication order. Perusal of those paragraphs does not throw light as to the application of the mind by the Adjudicating Authority. He has not understood the implicat .....

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perty in the goods was transferred and right title over the same was passed on to the buyer. If so, he has to ascertainat what point of time and at which place such transfer has occured. Once such ingredient of the Sale of Goods Act, 1930 is complied .....

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