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2016 (8) TMI 527 - CESTAT NEW DELHI

2016 (8) TMI 527 - CESTAT NEW DELHI - TMI - Refund of SAD – sale of imported goods on payment of appropriate sales tax or VAT – denial of refund claim – goods exempted from payment of VAT under sales tax act – Held that: - if the sales tax / VAT payable under the Sales Tax Act is “nil”, the appropriate sales tax paid will also be “nil” and it cannot be said that the importers did not pay appropriate VAT. - Stamping the invoice with “no credit of additional duty of customs levied under sectio .....

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goods. Commissioner(appeals) cannot go beyond the issue mentioned in SCN – appeal allowed – decided in favor of appellant. - C/52657/2015-ST(SM) - FINAL ORDER NO. 52618/2016-EX(SM) - Dated:- 19-7-2016 - Ms. Archana Wadhwa, Member (Judicial) Shri Jatin Mahajan, Advocate for the Applicants Shri Dharam Singh, DR for the Respondent ORDER The issue involved in the present appeal is refund of SAD, in terms of notification number 102/07-CUS dated 14.09.2007. The said notification allows refund of .....

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d that the goods in question were exempted from payment of VAT under the sales tax act and as such the appropriate sales tax was nil , and was paid by them. However the lower authorities did not agree with same and rejected the refund claim. The commissioner (A) while rejecting the appeal, also adopted another ground of non fulfillment of condition number 2(b) of the notification which requires the assessee to stamp the invoice with no credit of additional duty of customs levied under section 3( .....

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