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TMI Blog2016 (7) TMI 1196X X X X Extracts X X X X X X X X Extracts X X X X ..... nue s objection that the appellant has not complied with mandatory condition of endorsement on the sale invoices that SAD is not available as credit cannot become a bar for sanctioning the refund to the appellant in this case when the facts and documents on record otherwise conclusively prove that goods were sold on commercial invoices where-under credit cannot be made available to the buyer(s) and it has also been established that on these goods local sales tax/additional CST has been paid during their sale in local market. - Refund allowed - Decided in favor of assessee. - C/26902/2013 - - - Dated:- 3-6-2016 - Shri Ashok K. Arya Technical Member For the Appellant : Mr Chidananda Urs, Adv For the Respondent : Mr Pakshirajan, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le is opposed to the legislative mandate. iii. The exemption notification should be read liberally in terms of the Tribunal s decision in case of Equinox Solution Ltd Vs CC (Import) [2011(272)ELT 310(Tri-Mum)]. iv. It is admitted fact that SAD has not been passed on to the customer on which the impugned order is silent. 3. The Revenue has been represented by learned A.R. Shri Pakshi Rajan. He has reiterated the findings given by the lower Revenue Authorities in their orders. 4. The facts on record and the submissions of both sides have been carefully considered. From the documents available on record it is clear that the subject import goods have been further sold to the respective buyers. The appellant has produced copies of v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rden of local taxes on domestic producers. This duty should not be viewed as a protectionist measure but only as a response to a legitimate demand for a level playing field. The new levy would not apply to crude oil, newsprint, capital goods sector under a special tariff regime or goods which are subjected to additional duties of excise in lieu of sales tax, gold and silver imported by passengers or other nominated agencies and life saving drugs that are free from customs duties. The levy would also not apply to goods which are currently exempt both from basic and additional duties of customs. Similarly, goods imported for subsequent trading have also been left out of its purview, since they bear the burden of Sales tax at the time of first ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the said goods cannot be held back by the Revenue. The quantum of SAD charged for this import goods has to be refunded to the appellant in terms of the provisions of Notification No. 102/2007 Cus dated 14.09.2007. 4.2 The Revenue s objection that the appellant has not complied with mandatory condition of endorsement on the sale invoices that SAD is not available as credit cannot become a bar for sanctioning the refund to the appellant in this case when the facts and documents on record otherwise conclusively prove that goods were sold on commercial invoices where-under credit cannot be made available to the buyer(s) and it has also been established that on these goods local sales tax/additional CST has been paid during their sale in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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