TMI Blog2017 (6) TMI 360X X X X Extracts X X X X X X X X Extracts X X X X ..... l be eligible for the refund of the SAD paid at the time of input - appeal allowed - decided in favor of appellant. - C/52110/2015-CU[DB] - FINAL ORDER No. 53324/2017 - Dated:- 16-5-2017 - Mr. Justice (Dr.) Satish Chandra, President and Mr. V. Padmanabhan, Technical Member Present Ms. Charu Bansal, Advocate for the appellant Present Shri R.K. Manjhi, DR for the respondent ORDER Per V. Padmanabhan: The present appeal is filed against the Order-in-Appeal No. 07-09/2015 dated 17.03.2015 passed by the Commissioner (A) Jaipur. 2. The appellant imported Medium Voltage Cable and Potential Transformer. At the time of importation, the appellant paid SAD @4% under Notification No. 19/2006-Cus dated 01.03.2006. 3. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat as the conditions 2(d) and 2e(iii) of Notification No. 102/2007-Cus have not been fulfilled, appellant is not eligible to claim refund. 6. Being aggrieved by the order passed by the Commissioner (A), the present appeal has been filed mainly on the following grounds: The appellant will be eligible for refund of SAD paid in terms of notification no. 102/2007-Cus since the refund becomes payable when appropriate sales tax / vat is paid. The appellant has supplied imported goods to DMRCL on which no VAT was paid in terms of specific exemption issued by the Government of Rajasthan for the Metro Rail project in Jaipur city. Since, Nil payment is also appropriate payment of VAT, the refund of SAD will be available to the appellant. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be said that they have not paid appropriate sales tax/VAT. In this regard, it is seen that vide Circular No. 6/2008, dated 28-4-2008 C.B.E. C. in 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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