2015 (3) TMI 552

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..... Admittedly, in this case the appellant has not paid any duty on their clearances except VAT/CST which has been shown separately in the invoice. Further, refund of SAD is applicable where the assessee cleared the goods on payment of VAT/CST - I have examined the invoice also, wherein the endorsement regarding that no credit of additional duty of customs is available to the buyer, is clearly mention .....

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..... Mishra, Addl Comm (AR) JUDGEMENT Per: Ashok Jindal: The appellant is in appeal against the impugned order denying the refund of SAD paid by them. 2. The brief facts of the case are that the appellant being a trader imported goods and paid SAD thereon as applicable. Later on, the goods have been cleared on payment of CST/VAT. Thereafter, they filed the refund claim of SAD paid by .....

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..... nt separately as appellant is not paying any duty of these goods. Therefore, the impugned order is required to be set aside and appeal be allowed. To support this, he relied on the decision of Saralee Household Bodycare India P. Ltd. 2007 (216) ELT 685 (Mad). 4. On the other hand, ld. AR supports the impugned order. 5. Heard both sides. Considered the submissions. 6. As per Section 28C .....

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