TMI Blog2021 (8) TMI 539X X X X Extracts X X X X X X X X Extracts X X X X ..... o post facto exemption from special additional duty upon furnishing of sales invoices and that, despite the impugned goods being exempted from tax on sale, the eligibility for refund of special additional duties of customs is not, thereby, discountenanced. Though, in a manner of speaking, there is no specific finding that the goods claimed to have been sold were other than the goods on which sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion no. 102/2007 dated 14 th September 2007 - the original authority is directed to consider the application afresh and to dispose off the claim for refund accordingly within a period of three months from the receipt of this order - appeal allowed by way of remand. - CUSTOMS APPEAL NO: 88081 OF 2019 - A/86647/2021 - Dated:- 4-8-2021 - MR C J MATHEW, MEMBER (TECHNICAL) AND MR AJAY SHARMA, MEM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich the refund of said duties was denied for not having discharged appropriate tax on sale and for failure to correlate the invoices of sale with the bills of entry pertaining to the imports. 3. Learned Counsel for the appellant contends that the sale of goods subsequent to import is not in dispute and that the entitlement to exemption from value added tax on sale had been certified by a qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d of special additional duties of customs is not, thereby, discountenanced. Though, in a manner of speaking, there is no specific finding that the goods claimed to have been sold were other than the goods on which special additional duty had been discharged at the time of import, the exemption available under Maharashtra VAT Act, 2002 combined with the description in the sale invoices were state ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
