TMI Blog2017 (10) TMI 1069X X X X Extracts X X X X X X X X Extracts X X X X ..... ition No.2 (d) of the N/N. 102/2007 Sales Tax has been paid at appropriate rate for the purpose of condition No.2 (d) and Nil rate of Sales Tax/ VAT, CST is to be considered as appropriate duty - appeal allowed - decided in favor of appellant. - C/40897/2016 - 41275/2017 - Dated:- 25-7-2017 - Ms. Sulekha Beevi C.S. Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri M. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication and (3) since they have claimed Sales Tax/VAT exemption notification for sale of goods in U.P. State, condition No.2 (d) of the notification is not fulfilled. On appeal, the lower appellate authority vide impugned order dt. 25.02.2016 held that the rejection on the first grounds is not sustainable, however, upheld the rejection of refund on the third ground. Hence this appeal. 2. On 25 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India Vs. Nande Printers - 2001 (127) ELT 645 (SC) and Peekay Rolling Mills Vs. Asst. Commissioner - 2009 (13) STR 305 (SC). 6.10 Even going by the intention of the Legislature, discussed in paragraphs above, while it was intended to level playing field to the indigenous manufacturers, there certainly was no intention to cause double jeopardy to any importer. When goods imported are otherw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to establish that nil VAT/Sales Tax was required to be discharged on the impugned goods. With regard to the mismatch of documents alleged, we find on perusal of records that the adjudicating authority has correlated VAT / Sales Tax with the goods sold and the Chartered Accountant certificate. The refund has been rejected as VAT / Sales Tax / CST is not paid in the invoices. 8. In the result ..... X X X X Extracts X X X X X X X X Extracts X X X X
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