9911796707
TMI Blog2024 (10) TMI 406X X X X Extracts X X X X X X X X Extracts X X X X ..... Duty (SAD) paid. The Lower Adjudicating Authority sanctioned the refund amount. Among several Bills of Entry upon which the refund was claimed and sanctioned, the department preferred an appeal with respect to 4 Bill of Entries i.e 3658339, 3658340, 3665432 and 3658338 all dated 31.05.2011. The learned Commissioner (Appeals) by the impugned order allowed the appeal and reversed the finding of lower adjudicating authority. Aggrieved by the said order the appellant is before me 3. Shri Derrick Sam, Learned Counsel appeared for the appellant and Shri N. Satyanarayanan, Learned Authorised Representative appeared for the respondent. 3.1 The Learned counsel for the appellant submitted that the Commissioner (Appeals) before passing the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Original Authority has properly appreciated the contents of the refund claim while sanctioning the same. The Ld. Counsel further submitted that there is no dispute that the appellant has paid the VAT on all the goods and further all the local invoices contain an endorsement that "No credit of Additional Duty of Customs levied under sub-section (5) of section 3 of he Customs Tariff Act, 1975 have been availed/shall be admissible". Therefore, the conditions prescribed under Notification No. 102/2007 dated 14.09.2007 have been complied with and hence, the impugned order rejecting refund of the subject 4 bills of entry is liable to be set aside. He prayed that the appeal may be allowed. 3.2 The learned Authorized Representative for the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sequent sales? It held as under; 10. We find that there are three documents which the importer has to produce for being entitled for refund of SAD, they being, (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. The adjudicating authority appears to have done a thorough scrutiny of the documents and granted refund for substantial portion of the claim. In respect of the remaining portion, the only reason for rejection is that the appellant has not adopted the same code while ..... X X X X Extracts X X X X X X X X Extracts X X X X
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