TMI Blog2021 (11) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... duty in the nature of sales /VAT. The intent of legislature about such duties seeking to countervailance / Sales/ VAT etc. leviable on like goods sold in India is to counterbalance the duties borne by like goods produced indigenously in India. The exemption provided in the Notification issued in exercise of the power under section 25 (1) of the Customs Act is conditional upon subsequent sale, as can been seen from the conditions required to be fulfilled in order for an importer to avail the benefit of this exemption. The limitation fixed by amending the Notification No.102 in Notification No.93/2008 (as impressed upon by ld. D.R.) is absolutely meaningless - It is also apparent that the appellant had opted to not to give any satisfactor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certain discrepancies were noticed accordingly a deficiency memo dated 09.04.2018 was issued pointing out the following discrepancies:- 1. Three of the claims were alleged to be time barred. 2. Sale invoices submitted on support of the refund claim were alleged to not to be self certified. 3. VAT/CST was noticed NIL in most of the sale invoices. 4. VAT returns for the relevant period were not been submitted. 2. It is when party failed to submit any reply to the said Deficiency Memo that another Deficiency Memo of 03.07.2018 was served upon the appellants, who still failed to file any reply. It is thereafter that the Show Cause Notice No. 1869/2017/16097 dated 27.07.2018 was served upon the appellant proposing the rejection of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elhi High Court in Soni India (supra) case cannot be relied upon in isolation for deciding the limitation aspect for claim of SAD return. Ld. D.R. has impressed upon Notification No.93/2008-Cus. dated 1st August, 2008 which is an amendment to Notification No.102/2007 wherein specifically a period of one year from the date of payment of SAD has been prescribed for filing the refund thereof. Since there is no denial for the impugned refund claims to have been filed beyond one year of the said date, there is no infirmity in the order under challenge. Appeal is, accordingly, prayed to be dismissed. 7. After hearing the rival contentions, perusing the case law relied upon and the record of the present appeals, I observe and hold as follows:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id on the imported goods with the jurisdictional customs officer; (d) the importer shall pay on sale of the said goods appropriate sales tax or value added tax, as the ease may be; (e) the importer shall, inter alia, provide copies of the following documents along with the refund claim : (i) document evidencing payment of the said additional duty; (ii)invoices of sale of the imported goods in respect of which refund of the said additional duty is claimed; (iii) documents evidencing payment of appropriate sales tax or value added tax, as the case may be. by the importer, on sale of such imported goods. 8. This clearly indicates that benefit of this Notification can be availed only once the sale of imported ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
