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Steel Mart India P. Ltd. Versus Commissioner of Customs

2016 (11) TMI 178 - CESTAT BANGALORE

Refund of SAD - Notification No.102/2007-Cus. dated 14.9.2007 - In the present cases, the lower authorities have rejected the refunds since the correlation between the imported goods and those locally sold on payment of VAT has not been established beyond doubt - Held that: - The Notification as well as the Circulars notified by the CBEC for such refund claims requires the submission of documents from which the correlation between the two can be established. It is on record that such documents h .....

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inal Order No. 21031 – 21034 / 2016 - Dated:- 27-10-2016 - Shri S. S. Garg, Judicial Member And Shri V. Padmanabhan, Technical Member Shri J. C. Patel, Advocate For the Appellant Shri Parashiva Murthy, AR For the Respondent ORDER Per V. Padmanabhan The present four appeals cover the same dispute and hence are disposed of with this common order. The appeal No. C/23044/2014 challenges the Order-in-Appeal dated 11.6.2014 whereas the appeals C/21252 to 21254/2015 challenge the Order-in-Appeal dated .....

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dated 14.9.2007. The original authorities rejected these refund claims. When the order was challenged before the Commissioner (Appeals), Cochin, the same were upheld, hence the present appeals. 2. Heard Shri J. C. Patel, learned advocate for the appellant and Shri Parashiva Murthy, learned AR for the Revenue. 3. The learned advocate appearing on behalf of the appellants made a ferment plea for allowing appeals. He put forth the following main arguments. (i) Customs Notification No.102/2007-Cus. .....

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bmitted that all necessary documents as required under the Notification as well as the Circulars have been submitted before the Asst. Commissioner, however, he rejected these claims. (ii) The rejection was mainly on the ground that the imported goods cannot be correlated with the local sale invoices on which VAT stands paid. The Commissioner (A) s in his order dated 11.6.2014 has upheld the main objection of the adjudicating authority that the description of the goods in the import invoice as we .....

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statutory auditor / Chartered Accountant who has certified, after examining the appellant s annual financial accounts, to the effect that the payment of VAT on the local sale invoices is co-relatable with the SAD paid on imported goods. (iv) In addition, he submitted that the local sale invoices individually indicate the corresponding bill of entry number and date in which the goods have been imported. (v) He finally took support of the decision of the Tribunal in the case of Shri Ram Impex Indi .....

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es, the lower authorities have rejected the refunds since the correlation between the imported goods and those locally sold on payment of VAT has not been established beyond doubt. He explained some of the misgivings of the authorities below, such as: * The bill of entry number and date found in the local sale invoices are rubber stamped and are not part of the computerised invoices raising doubt about their genuineness. The doubt becomes further strengthened in view of the fact that local sale .....

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s covered by the imported invoices. 5. In all the four appeals before us, the common issue is the grant of refund of SAD paid at the time of import by the appellant. The claim for refund has been decided under Customs Notification No.102/2007-Cus. dated 14.9.2007. The refund is to be sanctioned in terms of the Notification upon furnishing of documents establishing that the goods imported on payment of SAD have subsequently been sold in India and the appropriate VAT has been paid at the time of s .....

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scription of the goods is slightly different in the imported invoices vis-vis local invoices. Doubts have also been expressed with the details of the bills of entry recorded by way of rubber stamps. 5.1 The intention of the customs Notification No.102/2007-Cus. is to extend the benefit to the importer by way of refund of SAD paid at the time of import in cases where such goods are resold after import on payment of appropriate VAT. The Notification as well as the Circulars notified by the CBEC fo .....

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