9911796707
TMI Blog2015 (10) TMI 1528X X X X Extracts X X X X X X X X Extracts X X X X ..... have passed burden of CVD/SAD to buyer – Appellant would be entitled to refund of SAD – Thus, appeal allowed with consequential relief – Decided in favour of assesse. - Appeal N. C/87225/14 - Final Order No. A/1821/2015-WZB/SMB - Dated:- 16-6-2015 - Anil Choudhary, Member (J),J. For the Appellant : Shri Narendra Dave, C.A. For the Respondent : Shri M.S. Reddy, DC (AR) ORDER Per: Anil Choudhary: The appellant-assessee is in appeal aggrieved with the Order-in-Appeal No. 1298 (CRC II-B)/2014 (JNCH)/IMP-1260 dated 11.3.2014 passed by the Commissioner of Customs (Appeals), Nhava Sheva by which the refund of SAD under the provisions of Notification No. 102/07 was rejected on the ground of unjust enrichment. 2. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso been paid. It is further observed that in the Sales Contract with the Western Railway, it reveals that the contract amount (sales price) including all taxes and freight. Accordingly, it was felt that the appellant had passed on the 4% pertaining to the SAD to the buyers and accordingly, the refund claim was rejected. 3. Being aggrieved, the appellant preferred appeal before the Commissioner (Appeals), who vide the impugned order agreed with the findings of the adjudicating authority and upheld the Order-in-Original. Being aggrieved, the appellant is in appeal before this Tribunal. 4. The learned Counsel for the appellant urges that no question of passing of SAD to the buyer arises. It is evident from the Sales Invoice that the SAD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tigate whether the importer assessee seeks refund/exemption on the basis of self declaration. Accordingly, the appellant prays for setting aside the impugned order and allow the consequential refund. 4. The learned AR relies on the impugned order. 5. Having considered the rival contentions, I am satisfied that the CVD/SAD have not been passed on to the buyer - Western Railway, in the facts and circumstances of this case - (i) SAD have not been passed on to the buyer (ii) There is appropriate declaration on record on behalf of the buyer. (iii) The appellant have deposited the VAT as shown in the Sales Invoice by crediting the such amount of Sales Tax payable account and after the end of the relevant month have deposited the Sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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