TMI Blog2018 (5) TMI 1246X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue. - Appeal No. E/31339/2017 - FINAL ORDER No. A/30566/2018 - Dated:- 17-5-2018 - Hon ble Mr. P. V. Subba Rao, Member ( Technical ) Shri P.S. Reddy, Asst. Commissioner/AR for the Appellant None for the Respondent ORDER [ Order Per : P. Venkata Subba Rao ] 1. When this matter was called, nobody appeared on behalf of the respondents. The Ld. Departmental Representative explained the case as follows. 2. The assessee imported jute yarn from Bangladesh which was exempted from Basic Customs Duty and CVD. However, they paid Special Additional Duty (SAD) @ 4% as applicable and applied for refund of SAD under Notification No. 102/97-Cus. Their application for refund was rejected by the lower authority on the follo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The appeal of the Commissioner (Appeals) was not contested by the Department on grounds of monetary limits and therefore, has become final. Based on the order of the Commissioner (Appeals), the Assistant Commissioner sanctioned the refund. The Department appealed against this to the Commissioner (Appeals) who rejected it vide OIA No. 7/2016 [VSP]CE [D] dated 28.9.2017. This is an appeal against this OIA of the Commissioner (Appeals). 4. Condition No. 3 of the notification 102/97 says that the application for refund must be filed with the jurisdictional officer. In this case, the goods were imported through ICD Petrapole in West Bengal and the jurisdictional customs officer is Assistant/Deputy Commissioner, Petrapole lCS with whom the ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the Commissioner (Appeals) citing the issue of jurisdiction. The Commissioner (Appeals) rejected the department s appeal and hence this appeal. 6. Special Additional Duty (SAD) @ 4% was introduced to provide a level playing field to the domestic manufacturers who suffer VAT (which is not leviable on the imports). If the imported goods are further sold on payment of VAT, the SAD is refunded as per the notification 102/97-Cus. It is not in dispute that the importer was entitled for SAD refund on merits. It was only sanctioned by the officer without jurisdiction. Refunds are sanctioned and conversely demands are raised only by the officers having jurisdiction. If such a scheme of things is not followed, there will be chaos and confusio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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