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TMI Blog2014 (2) TMI 830X X X X Extracts X X X X X X X X Extracts X X X X ..... he various decisions of the courts. It was also observed in the said order that after such decisions were given by the courts an amendment was made in section 5A of the Central Excise Act by introducing sub-section (1A) but no such provision has been introduced in section 25 of the Customs Act which implies that decisions given by the court on this issue continues to be in force in the matter of exemptions issued under section 25 of the Customs Act, 1962. Ruling given in the order dt. 23.9.2013 is that in the case of goods, for which there is no exemption from SAD, when refund is being granted under notification No.102/07 dt. 14-09-07 after payment of VAT on sale of the goods and on submission of documents prescribed under the said notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 (5) of Customs Tariff Act, 1985 by issuing Notification No.19/06-Cus. dt. 1.3.2006. This duty is levied at the time of importation of goods in lieu of Sales Tax/VAT levied by the States. There is a scheme under which the importer can claim refund of SAD paid if it is proved that after importation, the goods are sold on payment of VAT as applicable. This scheme is operated through exemption notification No.102/07-Cus and the refund claims disputed in these appeal were filed as per the provisions of this notification. The adjudicating authority denied the refund claims in respect of certain items which were exempted from payment of SAD vide notification 201/10-cus. dt. 27.10.2010 (Sl.No.1). Though SAD was exempted under the said notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order dt. 23.9.2013 referred to supra. The gist of the decision is that in the absence of any specific prohibition under section 25 of the Customs Act to the effect that importer cannot pay import duty when goods are exempted,an importer cannot be forced to avail such exemption in view of the various decisions of the courts. It was also observed in the said order that after such decisions were given by the courts an amendment was made in section 5A of the Central Excise Act by introducing sub-section (1A) but no such provision has been introduced in section 25 of the Customs Act which implies that decisions given by the court on this issue continues to be in force in the matter of exemptions issued under section 25 of the Customs Act, 196 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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