TMI Blog2015 (8) TMI 1311X X X X Extracts X X X X X X X X Extracts X X X X ..... the corresponding invoices accompanied with the Bill of Entry which evidence the payment of VAT by the appellant - Held that: - to remand matter back to the adjudicating authority to verify the fact whether appellant has paid VAT / CST at the time of clearance of the goods by them for which they have paid SAD at the time of importation of the goods - appeal disposed off. - Appeal No. C/52264/2015 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erefore, refund claim cannot be rejected relying on the CBEC circular cited herein above. Therefore, I hold that appellant is entitled to claim refund of SAD paid by them. 3. At this stage Ld. AR raised the objection that the invoice showing SAD not having the corresponding invoices accompanied with the Bill of Entry which evidence the payment of VAT by the appellant. In these circumstances, it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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