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M/s. Illusion 4 Real Versus C.C. Jaipur-I

2016 (8) TMI 527 - CESTAT NEW DELHI

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 ap .....

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ther ground adopted by Commissioner(Appeals) of non-fulfilment of condition – Held that: - admittedly Commissioner (A) has travelled beyond the show cause notice. There is no allegation of contravention of non-stamping of the invoice to the effect th .....

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nd 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 .....

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n conditions numerated therein. One of the condition is that while selling the goods in the domestic market, the appellant discharges its sales tax / VAT liability. 2. The appellants were issued a show cause notice proposing to deny the refund claim .....

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rom 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, als .....

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dmissible. He accordingly rejected the appeal. 3. The appellant s contention is that the Commissioner (A) had gone beyond the show cause notice in as much as the only allegation in the notice was contravention of the condition 5 (d) of the notificati .....

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(332) ELT 767 (Tri-Del) wherein under identical circumstances the Tribunal held that nil payment of VAT is also appropriate payment. For arriving at the above finding the Tribunal had relied upon the board s circular no. 6/2008 dated 28.04.2008. 4. A .....

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