TMI Blog2018 (8) TMI 834X X X X Extracts X X X X X X X X Extracts X X X X ..... 0/2008 issued by Board, refund can be filed only once in respect of Bills of Entry - Held that:- Admittedly, the appellant had sold the entire quantity covered by the Bill of Entry, thus entitled to the refund of entire SAD of ₹ 2,24,672/-. The refund to the extent of ₹ 1,24,672/- was filed inadvertently. They have also filed C.A. certificate indicating that the said less claiming of r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the facts on record, appellant is engaged in the business of trading of various items, which are being cleared by them on payment of Special Additional Duty (SAD). The said SAD is refundable to the importer on subsequent sale of the goods on payment of appropriate VAT leviable there on, in terms of Notification No.102/2007-Customs dated 14/09/2007. 3. The dispute in the present appeal rel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued by Board, refund can be filed only once in respect of Bills of Entry. As such, the original as well as Appellate Authority denied the refund claim. 5. It is seen that admittedly the appellant had paid SAD of ₹ 2,24,672/- (Two lakhs twenty four thousands six hundred seventy two) at the time of clearance of the goods vide the said Bills of Entry. As the entire goods were sold by them s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... old, the refund would be restricted to that part quantity only. The said Circular has no bearing on the dispute in the present case. 7. Admittedly, the appellant had sold the entire quantity covered by the Bill of Entry, thus entitled to the refund of entire SAD of ₹ 2,24,672/- (Two lakhs twenty four thousands six hundred seventy two). The refund to the extent of ₹ 1,24,672/-(One la ..... X X X X Extracts X X X X X X X X Extracts X X X X
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