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2016 (7) TMI 1196 - CESTAT BANGALORE

2016 (7) TMI 1196 - CESTAT BANGALORE - TMI - Refund of SAD - rejection of the refund on the ground that importer failed to comply with the requirements in terms of Notification No. 102/2007- Cus dated 14.09.2007. - Held that:- there cannot be any dispute that the subject goods on their subsequent sale in the local market suffered local taxes namely VAT/CST. Therefore Special Additional duty of Customs (SAD) which was charged during the importation of the said goods cannot be held back by the Rev .....

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commercial invoices where-under credit cannot be made available to the buyer(s) and it has also been established that on these goods local sales tax/additional CST has been paid during their sale in local market. - Refund allowed - Decided in favor of assessee. - C/26902/2013 - Dated:- 3-6-2016 - Shri Ashok K. Arya Technical Member For the Appellant : Mr Chidananda Urs, Adv For the Respondent : Mr Pakshirajan, A.R. ORDER Per : Ashok K. Arya The appellant namely M/s Shah Infra Towers Pvt Ltd, Da .....

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lows:- i. Invoice issued was commercial invoice with the statutory presumption that SAD is not available as credit. Basic intention of the Exemption Notification No. 102/07 is to give refund for the goods which have suffered local taxes i.e. VAT, when the goods were imported by paying 4% SAD. By not granting refund in such cases would doubly tax the transaction. The impugned order denying the exemption is not sustainable. The self-declaration to the effect that burden of 4% SAD had not been pass .....

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of the Tribunal s decision in case of Equinox Solution Ltd Vs CC (Import) [2011(272)ELT 310(Tri-Mum)]. iv. It is admitted fact that SAD has not been passed on to the customer on which the impugned order is silent. 3. The Revenue has been represented by learned A.R. Shri Pakshi Rajan. He has reiterated the findings given by the lower Revenue Authorities in their orders. 4. The facts on record and the submissions of both sides have been carefully considered. From the documents available on record .....

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ort goods suffered wherever said goods are sold further in local market charging VAT/sales tax payable to respective State authorities. This has been explained well by CESTAT larger Bench decision in case of Chowgule & Co. Pvt Ltd Vs CC & CCE [2014 (306)ELT 326(Tri-LB)]. In order to make the issue clear the observations of the CESTAT larger bench in para 5.1 of its decision are given below: 5.1 It would be useful and appropriate at this juncture to understand the genesis of the levy of S .....

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stic industry, I propose to impose an additional non-modvatable levy of 8% on imports which is approximately equal to the burden of local taxes on domestic producers. This duty should not be viewed as a protectionist measure but only as a response to a legitimate demand for a level playing field. The new levy would not apply to crude oil, newsprint, capital goods sector under a special tariff regime or goods which are subjected to additional duties of excise in lieu of sales tax, gold and silver .....

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tors eligible for exemptions. These would be examined and if considered appropriately notified separately. The rate of levy was subsequently reduced to 4%. All goods imported for subsequent sale were initially exempted from levy of SAD vide Sl. No. 11 of the Table Annexed to Notification No. 29/1998-Cus., dated 2-6-1998. The said exemption underwent many changes over the years and the present exemption is contained in Notification 102/2007-Cus. wherein the exemption is operationalised through a .....

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