TMI Blog2019 (8) TMI 883X X X X Extracts X X X X X X X X Extracts X X X X ..... IL rate of VAT in terms of the notification issued under Kerala Finance Act 2001 is to be considered as appropriate sales tax / VAT. Accordingly, the condition prescribed in Notification No. 102/2007 is satisfied and the appellant will be eligible for the refund of the SAD paid at the time of input. Appeal allowed - decided in favor of appellant. - C/20560/2019-SM - Final Order No. 20635/2019 - Dated:- 14-8-2019 - MR. S.S GARG, JUDICIAL MEMBER Mr. G. Subramanian, Advocate For the Appellant Mr. Rama Holla, Superintendent (AR) For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dated 15.03.2019 pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot sustainable in law as the same has been passed without properly appreciating the facts and the law and the binding judicial precedent. He further submitted that in the appellant s own case on an identical issue, this Tribunal vide its Final Order No. 20564 - 20581/2017 has allowed the appeal of the appellant with consequential relief. He further submitted that the same Assistant commissioner in his Order (Original) No. 1160/2017 dated 13.09.2017 relating to identical cases of this appellant covered by the above Final Order of the Tribunal, given a clear finding that on the basis of the above Final Order of CESTAT, the importer is eligible for refund of 4% additional duty and the refund due was granted but the same authority in this case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that this issue is no more res integra and has been settled by various decisions of the Tribunal including the decision of this Tribunal in the appellant s own case wherein the Tribunal vide its Final Order Nos. 20564 20581/2017 has allowed all the appeals by relying upon the earlier decisions of the Tribunal. Besides this, I find that both the authorities have wrongly relied upon the decision of the Apex Court which was in respect of Notification No. 34/1998-Cus. dated 13.06.1998. Further I find that the said Notification 34/1998 has been subsequently rescinded by Notification 58/1998-Cus. dated 01.08.1998. Therefore, reliance by both the parties on a Notification which has been rescinded is not tenable in law. It is relevant to reproduc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is there a condition that if the rate of ST/VAT happen to be lower than 4%, the refund would be restricted to the lower amount. As such, it is clarified that it will not be appropriate to reduce the refund amount in such a situation and the entire 4% CVD, if otherwise found eligible, shall be refunded . It is evident from the above clarification of C.B.E. C. that even if VAT/Sales tax was less than 4%, the appellant was entitled to refund of SAD which was 4% so long as VAT/sales tax was paid. In other words, so long as appropriate VAT/Sales tax was paid, SAD refund was admissible even if the appropriate sales tax/VAT was less than SAD; if the sales tax/VAT was NIL, so be it. In other words what is required in terms of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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