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TMI Blog2018 (9) TMI 1289X X X X Extracts X X X X X X X X Extracts X X X X ..... ation and the same having been paid by the consignment agent would satisfy the said condition of the notification. The Adjudicating Authority has referred to the Chartered Accountant’s certificate clarifying that the appellant has reimbursed the VAT amount to his consignment agent and the Revenue has not produced any evidences to rebutt the above findings of the Adjudicating Authority. Refund allowed - appeal allowed - decided in favor of appellant. - APPEAL No. C/70087/2015-CU[DB] - C/A/71925/2018-CU[DB] - Dated:- 8-8-2018 - Mrs. Archana Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Raj Kumar (CA) for Appellant Shri Mohd Altaf, Assistant Commissioner (AR), for Respondent ORDER P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the present appeal by the assessee. 4. On going through the impugned order we find that the appellant authority had referred to Para 2(d) of the Notification No.102/2007-Cus dated 14.09.2007 which specifies a condition that the importer shall pay, on sale of the said goods, appropriate sales tax or value added tax, as the case may be. He has observed that the said condition has further been elaborated and clarified by the Board vide its Circular No.16/2008-Cus dated 13.10.2008. For ready reference to the said Circular, the same is reproduced below:- it is clarified that in case of sale of imported goods by importer through consignment agent/stockist, refund of 4% CVD shall be granted by Customs field formations, subject to the condi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held against the appellant. He also observed that notification has to be interpreted strictly and the benefit would be available only if the VAT stands paid by the importer himself. Accordingly, he allowed the Revenue s Appeal. 6. We find that apart from the fact that there is a finding by the Original Adjudicating Authority that the Chartered Accountant has certified that the importer has reimbursed the VAT amount to his consignment agent and as such the Commissioner (Appeals) order is on wrong appreciation of factual aspect. We also note that the said condition of certification by the Chartered Accountant is introduced by the Board vide its circular. There is no such condition in the notification which only requires resale of such good ..... X X X X Extracts X X X X X X X X Extracts X X X X
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