9911796707
TMI Blog2018 (6) TMI 1442X X X X Extracts X X X X X X X X Extracts X X X X ..... 1. Appellants are importers of used MFD photocopier machines which they sell in domestic market. While importing the goods, they paid Special Additional Duty (SAD) which is liable to be refunded to the appellants under notification No. 102/2007-Cus, dated 14.09.2007, subject to the conditions mentioned therein. Special Additional Duty was introduced in order to provide level playing field to the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bills of entry do not match specifically with model numbers indicated in domestic sale invoices 74,673 2. The date of domestic sale invoices do not pertain to the months for which claim was made i.e. from January to July 2014. In other words the dates of domestic sale invoices are prior to the claim period. 62,592 3. No sale was claimed against the goods imported in respect of certain models ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of goods in the domestic invoices. There are only small variations in the model numbers between the imported goods and goods mentioned in invoices. He relied upon the case of Orange Overseas Pvt. Ltd. [2016-TIOL- 302-CESTAT-DEL] and pleaded that they should be given the benefit of SAD. 3. Ld. DR vehemently contested the appeal and said that if the conditions of the notification No. 102/2007-Cus, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of SAD refund amounting to Rs. 3,70,616/- for the reasons as mentioned in the table above. Refund of SAD paid on the imported goods is indeed a substantive benefit but to claim this, one must show that the imported goods are indeed sold which is the primary condition subject to which SAD refund can be sanctioned. Co-relation between the imported goods and the goods which are sold cannot be said ..... X X X X Extracts X X X X X X X X Extracts X X X X
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