TMI Blog2018 (6) TMI 1442X X X X Extracts X X X X X X X X Extracts X X X X ..... h, the claim is not admissible as per law settled by Hon’ble High Court of Gujarat in the case of Proflex Systems [2017 (3) TMI 216 - GUJARAT HIGH COURT]. Refund not allowed - appeal dismissed - decided against appellant. - Appeal No. C/30398/2017 - A/30592/2018 - Dated:- 17-5-2018 - Mr. P.V. SUBBA RAO, MEMBER (TECHNICAL) Shri Y. Srinivasa Reddy, Advocate for the Appellant. Shri Dass Thavanam, Superintendent /AR for the Respondent. [Order per: P.VENKATA SUBBA RAO] 1. Appellants are importers of used MFD photocopier machines which they sell in domestic market. While importing the goods, they paid Special Additional Duty (SAD) which is liable to be refunded to the appellants under notification No. 102/2007-Cus, dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imported in respect of certain models/quantities 63,222 4. The description of the goods is not legible in domestic sale invoices 38,916 5. The date of domestic sale invoices are after the original claim date 11,663 6. The quantity sold is more than the quantity imported i.e. repetition of the entries against bills of entry 854 7. The model-wise description is not specified/bifurcated in the domestic sale invoice 1,18,696 Total 3,70,616 2. Ld. Adv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e for refund of ₹ 12,360/- and allowed the same and denied the benefit of SAD refund amounting to ₹ 3,70,616/- for the reasons as mentioned in the table above. Refund of SAD paid on the imported goods is indeed a substantive benefit but to claim this, one must show that the imported goods are indeed sold which is the primary condition subject to which SAD refund can be sanctioned. Co-relation between the imported goods and the goods which are sold cannot be said to be a mere procedural requirement under the notification. Where there is no match, the claim is not admissible as per law settled by Hon ble High Court of Gujarat in the case of Proflex Systems (supra). In the case of Orange Overseas Pvt. Ltd. (supra), the Principal Be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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