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TMI Blog2017 (11) TMI 1580X X X X Extracts X X X X X X X X Extracts X X X X ..... duty of customs were discharged on the imports. On clearance of he said goods, they were transported to Kanpur and Delhi and sold on retail basis in the same form in which they were imported i.e., the import and sale were on "AS IT IS" basis on discharge of appropriate value added tax. Claims were lodged with the jurisdictional Assistant Commissioner of Customs, for refund of SAD under Notification No.102/2007 dated 14.09.2007 with requisite documents like Bills of Entry, TR6 challans, sales invoices, VAT returns, Chartered Accountant certificate and self-declaration. As part of scrutiny letters were issued to samples buyers to ascertain the nature of gods sold to them who did not respond. Deficiency memos were issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the plant leaves of uncaria gambier. Therefore, the Commissioner (Appeals) came to the conclusion that Gambier and Gambier extract are one and the same and booch is grade. This order of the Commissioner (Appeals) has become final and squarely covers the issue in the present appeals. He further relied upon the following decisions:- i. CC Vs. Posco India Steel Processing Centre 2014 (299) ELT 263 (Guj.) ii. CC Vs. Sri Ram Impex &nb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, which have been and assessed at the hands of the VAT authorities and which have been certified by the statutory auditor and the appellant, there cannot be any doubt that the goods imported were sold on "AS IT IS" basis. The attempt of the department to verify the sales by addressing the letters to some of the buyers has not elicited any response and that cannot mean that the goods were not sold to them. Therefore, in the light of the facts and the subsequent order of the Commissioner of Customs (Appeals) dated 11.08.2016, in the appellants own case, the rejection of refund is unjustified. 5. Accordingly, the appeals are allowed with consequential relief, if any. (Operative part of the Order pronounced in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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