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TMI Blog2015 (2) TMI 418X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 payment of SAD. It is not in dispute that any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Patel, Adv. For the Respondent : Shri S J Sahu, Asst Comm (AR) 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 ₹ 55,673/- in respect of sales invoi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted in respect of said invoice on 02/11/2009. Inasmuch as the appellant is entitled 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... carefully considered the submissions made by both the sides. 4.1 The refund of SAD paid on 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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