TMI Blog2017 (5) TMI 1371X X X X Extracts X X X X X X X X Extracts X X X X ..... scribed in N/N. 102/2007 is satisfied and the appellant will be eligible for the refund of the SAD paid at the time of input - appeal allowed - decided in favor of appellant. - C/MISC/20857/2016 - Final Order No. 20564-20581 / 2017 - Dated:- 27-4-2017 - Shri S.S Garg, Judicial Member And Shri V. Padmanabhan, Technical Member Shri G. Subramanian, Advocate For the Appellant Shri K.T. Pakshi Rajan, Asst. Commissioner(AR) For the Respondent C/MISC/20857/2016, C/MISC/20859/2016, C/MISC/20858/2016, C/MISC//, C/MISC//, C/MISC//, C/MISC//, C/MISC//, C/MISC/21465/2015, C/MISC/21467/2015, C/MISC/20860/2016 in C/20204/2016-DB, C/20205/2016-DB, C/20206/2016-DB, C/20207/2016-DB, C/20248/2016-DB, C/20435/2015-DB, C/20436/2015-DB, C/2043 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 2011 notified vide Notification No.4175/Leg.A2/2011/Law dt. 08/11/2011. Against such rejection of the refund claims, appeals were filed before the Commissioner(Appeals) who upheld such rejection vide different Orders-in-Appeal. These Orders-in-Appeal are challenged before the Tribunal in the present proceedings. 2. With the above background, we heard Shri G. Subramaniam, Advocate for the appellants and Shri K.T. Pakshi Rajan, Asst. Commissioner(AR) for the Department. 3. The learned counsel for the appellants submitted that the issue has been decided in favour of the appellants by the Tribunal wherein it has been held that nil rate of VAT is also appropriate payment of VAT and the refund of SAD will be available to the appellant. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... para 5.3 thereof clarified as under : 5.3 The exemption contained in the said notification envisages that the importer shall file a refund claim for 4% CVD ( said additional duty of Customs ) paid on imported goods and shall pay on sale of the said 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 happen 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 and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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