TMI Blog2016 (8) TMI 527X X X X Extracts X X X X X X X X Extracts X X X X ..... said that the importers did not pay appropriate VAT. Stamping the invoice with “no credit of additional duty of customs levied under section 3(5) of the Customs Tariff Act 1975" – another 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-stam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certain 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 on the ground that condition 5 (d) which requires to sell the imported goods on payment of appropriate sales tax or VAT does not stand satis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e notice was contravention of the condition 5 (d) of the notification i.e. as regards non-payment of VAT. He submits that the issue is no more res integra and there are precedent decisions of the Tribunal. He makes specific reference to the Tribunal s decision in the case of M/s Gazal Overseas Vs. CC New Delhi 2016 (332) ELT 767 (Tri-Del) wherein under identical circumstances the Tribunal held ..... X X X X Extracts X X X X X X X X Extracts X X X X
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