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TMI Blog2020 (2) TMI 874X X X X Extracts X X X X X X X X Extracts X X X X ..... ing both sides, I find that the appellant imported hot rolled wire rods and paid 4% SAD leviable on the same by debiting Focus Product Scheme scrips. In terms of notification 102/2007-Cus dated 14.09.2007, if the imported products are subsequently sold on payment of VAT and the producer of the goods does not avail the CENVAT credit of the same, the importer is entitled to refund of the SAD so paid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said decision of Allen Diesels, the Hon'ble High Court had held that for refund of SAD it is not necessary that the same should have been paid in cash and it is sufficient if the payment is through using various scrips. 3. While dealing with the said contention of the appellant, the Commissioner (Appeals) observed as under:- "11. During the course of hearing, the appellant referred to cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid by utilising re-credit of 4% SAD in the duty credit scrips. In the circumstances, the ratio of the Hon'ble High Court judgment may not apply to the present case. ....." 4. As is seen from the above the appellate authority has not followed the Hon'ble Delhi High Court decision by observing that the circular no. 06/0/, 10/2010 and 18/2013 stands stuck down by the Hon'ble High Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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