TMI Blog2016 (10) TMI 861X X X X Extracts X X X X X X X X Extracts X X X X ..... a proceeding under Section 11A without reviewing refund sanction order under Section 35E. Inasmuch as we are convinced that the refund sanctioned is proper, we do not consider it necessary to discuss this ground. Refund sanctioned - appeal allowed - decided in favor of appellant. - Customs Appeal No. C/ 104/2012-Cu[DB] - Order No. 53811/2016 - Dated:- 27-9-2016 - Mr. S.K. Mohanty, Member (Judicial) and Mr. V. Padmanabhan, Member (Technical) Mr. A. R. Madhav Rao (Advocate) for the Appellant Mr. Amresh Jain (DR) for the Respondent ORDER Per v. Padmanabhan, The present appeal is directed against the order in original dated 31.12.2011 pass by the Commissioner of Customs (ICD), New Delhi. The appellant in engaged in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llants challenge to the impugned order is mailny on the following grounds: (i) While selling the imported STBs, the appellant packaged various other components together described under 'antenna system and accessories' and sold the same to other distributors on payment of appropriate VAT. However, in the packing list it is clearly mentioned that it includes set top boxes. In fact the refund sanctioning authority has carried out verification of such documents and have come to the conclusion that the imported STBs have been sold by the appellant on payment of appropriate VAT. Consequently, the refunds sanctioned are in order. The allegation raised by the Revenue that the description in the bills of entry as well as in the invoices a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with invoice it can be clearly made out that this package includes STBs. The impugned order also records in detail the verifications carried out by Revenue with some buyers of Dish TV selected at random. On the basis of the replies received by Revenue from the buyers of STBs. Revenue came to the conclusion that the invoices were received along with packing list and the package contained STBs. These verifications as well as the conclusions arrived at by Revenue to sanction the refund claims find place in the impugned order in para 5 (viii) to (xxvi). It is also to be recorded that the refund claims stand paid with the approval of Commissioner. After payment of the refund after satisfying themselves that the imported STBs have in fact been so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aling with the Notification No. 102/07-Cus has observed as under: The exemption contained in the said notification envisaged that the importer shall file a claim for 4% CVD ( said additional duty of Customs ) paid on imported goods and shall pay on sale of the goods appropriate Sales Tax or VAT as the case may be . Hence, it is clear that there is no stipulation in the notification that the exemption is available only if the rate of ST/VAT is equal to or higher than the rate of additional duty of Customs; nor is there a condition that if the rate of ST/VAT happens to be lower than 4%, the refund would be restricted to the lower amount. As such, it is clarified that it will not be appropriate to reduce the refund amount in such a situation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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