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TMI Blog2014 (3) TMI 560X X X X Extracts X X X X X X X X Extracts X X X X ..... lpa Balani, Advocates, for the Appellant. Shri K.S. Mishra, Addl. Comm. (A.R.), for the Respondent. ORDER The appellant is in appeals against the impugned order wherein refund claim of SAD was denied to them. 2. The facts in brief are that the appellant had imported capital goods and the same were initially cleared on payment of concessional rate of duty applicable to EPCG scheme. After a period of 18 months, the appellant opted to exit from EPCG scheme and option was availed. Accordingly re-assessment of Bills of Entry were made. On reassessment of Bills of Entry, the customs duty along with 4% SAD was paid by the appellant. The said capital goods were cleared by the appellant within a period of one year on payment of sales ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other charges for the time being leviable on like articles when sold or purchased in India. As the appellant has paid VAT on clearance of these goods, therefore they cannot be burdened twice with payment of SAD as well as VAT. Therefore, they are entitled for the refund claim. To support his contention he placed reliance on the decision in the case of Posco India Delhi Steel Processing Ltd. v. Commissioner of Customs, Kandla - 2012 (285) E.L.T. 410 (Tri.-Ahm.) and Vijirom Chem. Pvt. Ltd. v. Commissioner of Customs, Bangalore - 2006 (199) E.L.T. 751 (Tri.-Bang.). 5. On the other hand, Shri K.S. Mishra, learned A.R. appearing for the Revenue submits that as per the condition of Notification No. 102/2007, the benefit is available to the trad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the public interest so to do and in supersession of the notification of the Govt. of India in the Ministry of Finance (Department of Revenue), No. 19/2005-Customs, dated the 1st March, 2005 (number G.S.R. 117(E), dated the 1st March, 2005), hereby directs that all goods specified under the Chapter, heading, sub-heading or tariff items of the First Schedule to the said Act, having regard to the sales, value added tax, local tax and other taxes or charges leviable on sale or purchase or transportation of like goods in India, when imported into India shall be liable to an additional duty of customs @ 4% ad valorem. 7.1 From plain reading of the provisions, we find that the SAD is payable on the imported goods for compensation of VAT/sal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... importation on reassessment of Bills of Entry, therefore, the arguments advanced by the learned A.R. that benefit of Notification No. 102/2007 is applicable only to the duty paid at the time of importation has force. 7.2 We find that the case law relied upon by the learned A.R. defines the crucial data for rate of duty has been decided by various courts. In this case, it is an admitted fact that SAD has been paid at the time of reassessment of Bills of Entry and not at the time of importation and the capital goods have been used by the appellant and not imported for subsequent sale as per Notification No. 102/2007. 7.3 We further find that in the case of Pasco India Delhi Steel Processing Ltd. (supra) wherein the Tribunal held that if ..... X X X X Extracts X X X X X X X X Extracts X X X X
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