2015 (2) TMI 418

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..... ) ORDER Per: P R Chandrasekharan: The appeal is directed against Order-in-Appeal No. 24/MCH/DC/CRARS/2013 dated 04/01/2013 passed by Commissioner of Customs (Appeals), Mumbai. Vide the impugned order, the learned lower appellate authority has rejected the refund to the extent of Rs. 55,673/- in respect of sales invoice dated 02/11/2009 in respect of sale of goods weighing 29.780 MTs. The reason .....

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..... ed to a time limit of 21 days from the close of the month for payment of VAT, the actual remittance of tax was made on 14/12/2009. Otherwise, the sale in respect of which refund claim was made had been completed on 02/11/2009 before the submission of the refund claim. In any case, since the VAT liability has also been discharged on 14/02/2009, that is, within a period of one year from the date of .....

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..... payment of VAT on subsequent sale is governed by the provisions of Notification No. 102/2007-Cus dated 14/09/2007. The conditions stipulated therein are that the goods sold in the domestic market on payment of Sales Tax/VAT and the documents evidencing payment of SAD and payment of appropriate sales tax should be produced and the claim should be made within a period of one year from the date of pa .....

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