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TMI Blog2018 (1) TMI 1278X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant imported various grades of plastic granules and cleared the same on payment of duty of SAD, as leviable thereon. In terms of Notification No.102/2007-Cus. dated 14.9.2007, the SAD paid at the time of import of the goods is refundable to the importer, in case of subsequent sale of the goods on payment of VAT. 2. As the appellant had sold the said goods by raising invoices and upon pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er authorities, in their orders passed in remand proceedings, did not agree with the above contention of the appellant and rejected the refund claim. 4. I find that the only ground for rejection of the refund claim is that the description given in the Bills of Entry and sales invoices do not match and there is otherwise no dispute about the fact that the imported goods stand sold by the assessee. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SAD. The goods in that case was mentioned in sale invoice as waste and defects whereas the same were described in the Bills of Entry as waste/rejected. The Tribunal held that in such a scenario the SAD paid at the time of import of the goods has to be allowed by way of refund. 5. Applying the ratio of the above decisions to the facts of the present case, I note that it is not Revenue's case that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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