TMI Blog2018 (1) TMI 1278X X X X Extracts X X X X X X X X Extracts X X X X ..... as plastic granules only - Held that: - it is not Revenue’s case that the goods imported by the appellant were not ultimately sold and VAT was not paid by the appellant. In the absence of any evidence to that effect, denial of refund on the basis of minor differences in the description cannot be adopted for holding against the assessee - Appeal allowed - decided in favor of appellant. - C/42052/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... whereas the goods stand described in the Bills of Entry as various types of plastic granules such as LLDPE, HDPE, polypropylene, PVC of various grades, the same stand described in the sales invoice as plastic granules only, the refund cannot be sanctioned. The appellant had explained before the authorities below that in terms of Tamil Nadu VAT Act, detailed description of the goods is not required ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Guj.) has observed that the objective of the Notification No.102/2007-Cus is to create level playing field for domestic manufacturers and importers and by availing the benefit of exemption such importers were required to be refunded SAD. As such, by noticing that by cutting and slitting of steel, the identity of the goods does not change, The SAD paid was held to be refundable. Similarly, Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... effect, denial of refund on the basis of minor differences in the description cannot be adopted for holding against the assessee. The goods are admittedly plastic granules and the same stands mentioned in the invoice as plastic granules only. Mere non-mentioning of the grades of the plastic granules in the sales invoices, especially when the same is not required to be mentioned in terms of the Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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