TMI Blog2020 (10) TMI 448X X X X Extracts X X X X X X X X Extracts X X X X ..... ed orders in favour of the dealers, holding that, so long as appropriate VAT/Sales Tax was paid, the SAD refund was admissible. These CESTAT orders were referred to by the learned Standing Counsel for the department and had conceded that the issue of refund of SAD was in favour of the importer and accordingly, this Court, in the cases of M/S. GOYAL IMPEX AND INDUSTRIES LIMITED VERSUS THE ASSISTANT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... day, the matter is listed through Video Conferencing. By consent of both the parties, all these Writ Petitions are taken up for final disposal. 2. In accordance with the Notification No.102/2007 dated 14.09.2007, providing exemption by way of refund of Special Additional Duty (SAD) of Customs, when the importer establishes payment of VAT on the subsequent sale of the imported goods, refunds of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nceded that the issue of refund of SAD was in favour of the importer and accordingly, this Court, in the cases of Goyel Impex and Industries Limited vs. The Assistant Commissioner of Customs, Chennai reported in 2019 (9) TMI 1331 and M/s.Aditya International Ltd. Others vs. The Commissioner of Customs (Appeals-II) Others reported in 2020 (4) TMI 317 , had allowed the writ petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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