9911796707
TMI Blog2017 (5) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... rlier period had already been decided by the Tribunal in favour of the appellant in the case of M/s. Dish TV India Ltd. Versus C.C. (ICD) Tughlakabad, New Delhi [2016 (10) TMI 861 - CESTAT NEW DELHI], where it was held that, The invoices for sale issued by the appellant describes the goods as ‘antenna system and accessories’, however from the packing list attached with invoice it can be clearly made out that this package includes STBs. - Refund cannot be disallowed on this ground. There is no stipulation in the notification that the exemption is available only if the rate of ST/VAT is equal to or higher than the rate of additional duty of Customs; nor is there a condition that if the rate of ST/VAT happens to be lower than 4%, the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner on the ground that the conditions specified in the notification were not satisfied. When the issue was carried to Commissioner (Appeals), the OIO was upheld. Consequently, the present appeal. 3. With the above background, we have heard Ms. Nandita Narayan, ld Advocate appearing for the appellant and Shri R.K. Manjhi, ld. DR for the Revenue. 4. Ld. Counsel for the appellant submitted that identical issue regarding refund claims made under Notification No. 102/2007-Cus dated 14.09.2007 regarding refund of SAD, pertaining to the appellant for an earlier period, had come up before the Tribunal in which, vide final order No. 53811/2016 dated 27.09.2016 the claim for refunds were allowed. She prayed that the same benefit may be exte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods as antenna system and accessories , however from the packing list attached with invoice it can be clearly made out that this package includes STBs. The impugned order also records in detail the verifications carried out by Revenue with some buyers of Dish TV selected at random. On the basis of the replies received by Revenue from the buyers of STBs. Revenue came to the conclusion that the invoices were received along with packing list and the package contained STBs. These verifications as well as the conclusions arrived at by Revenue to sanction the refund claims find place in the impugned order in para 5 (viii) to (xxvi). It is also to be recorded that the refund claims stand paid with the approval of Commissioner. After paymen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ministry of Finance vide Circular No. 6/2008-Cus dated 24.04.2008, while dealing with the Notification No. 102/07-Cus has observed as under: The exemption contained in the said notification envisaged 5.3 that the importer shall file a claim for 4% CVD (said additional duty of Customs) paid on imported goods and shall pay on sale of the goods appropriate Sales Tax or VAT as the case may be . Hence, it is clear that there is no stipulation in the notification that the exemption is available only if the rate of ST/VAT is equal to or higher than the rate of additional duty of Customs; nor is there a condition that if the rate of ST/VAT happens to be lower than 4%, the refund would be restricted to the lower amount. As such, it is clarified t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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