2017 (8) TMI 93 - SCH - Customs

Refund of SAD - N/N. 102/2007Cus dated 14.09.2007 - denial on the ground that the assessee has not paid the VAT on the imported goods i.e. coils and what is sold subsequently by the assessee and on which VAT is paid is altogether different goods i.e. roof - decision in the case of PROFLEX SYSTEMS Versus COMMISSIONER OF CUSTOMS 2017 (3) TMI 216 - GUJARAT HIGH COURT contested, where it was held that it cannot be said that what is sold by the appellant to his client is same goods which is imported i.e. coil sheets. Under the circumstances and one of the condition of N/N. 102/2007Cus dated 14.09.2007 has not been complied with - Held that - the decision in the above case upheld - SLP dismissed.