2018 (9) TMI 95

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..... ng SAD is to protect and ensure collection of appropriate sales tax or VAT that is payable on imported goods, which is paid upfront at the time of imports. SAD is not credited and set off from the sales tax or VAT, which is refundable to an importer after ascertaining the appellant to appropriate Sales Tax / VAT. The appellant is eligible for refund, despite the fact that its claim of refund was belated (by 10 days) - appeal allowed - decided in favor of appellant.
Hon'ble Shri P Dinesha, Member ( Judicial ) Shri.R.Mansoor Ilahi, Advocate for the Appellant Shri.S.Govindarajan, AC ( AR ) for the Respondent ORDER This is an assessee's appeal wherein it has challenged the rejection of refund of an amount of ₹ 60,587/-. The appella .....

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..... ) Pvt. Ltd 2017 (9) TMI 1088 - CESTAT, New Delhi. 3. Per contra, the Ld.DR supported the findings of lower appellate authorities. The Ld.DR also pointed out that there are contrary decisions on this issue and refers to a decision of CESTAT, Mumbai in the case of M/s.Dev International vs CC (Import), MUMBAI 2015-tiol-155-CESTAT-MUM and a decision of Hon'ble High Court of Mumbai in the case of CMS Info Systems Ltd. vs Union of India 2017 (349) E.L.T.236 (Bom.). 4. I have considered the rival contentions and have gone through various decisions relied on during the course of arguments. In terms of Notification No.102/2007, an importer is entitled for refund of SAD that was levied at the time of import after he files necessary documents to pro .....

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..... tation period specified in Section 27 of the Act applies to SAD refunds. Thereafter, the appeal of the Revenue in Riso India (supra) was dismissed. 9. In terms of Notification No. 102/2007 dated 14 th September, 2007, an importer is entitled to refund of SAD, which is levied at the time of importation after he files documents to show that appropriate sales tax or value added tax has been paid. It may be noted that the purpose of imposing SAD is to protect and ensure collection of appropriate sales tax or value added tax, payable on the imported goods. This is paid upfront at the time of import. SAD is not credited and set off from the sales tax and value added tax, which are State taxes. SAD is, therefore, refundable to the importer after .....

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