2010 (9) TMI 1030

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..... DER Revenue has filed these appeals along with stay applications against the order of the Commissioner (Appeals), who allowed the refund claim of the respondent. 2. The brief facts of the case are that, refund claim of SAD was filed by the respondents under the Notification No. 102/2007-Cus., in respect of the imported goods. The refund claim was partly disallowed on the ground that the res .....

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..... ue Added Tax on the sale of such imported goods and that respondents has not produced the documents showing that they have discharged VAT liability and hence the refund claim is not justifiable. 4. On the other hand, the learned advocate appearing on behalf of the respondents submitted that, pursuant to the order of the Commissioner (Appeals) the Assistant Commissioner have processed their refu .....

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..... rejecting the stay applications filed by the Revenue, the appeals are taken up for disposal as agreed by both sides. 6. After examining the records, I find that the respondents have complied with the conditions of Notification No. 102/2007-Cus., and this have been examined by the concerned Assistant Commissioner while sanctioning their refund claim. Accordingly, I find no infirmity with the imp .....

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