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TMI Blog2018 (11) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... s tax or VAT, which is refundable to an importer after ascertaining the appellant to appropriate Sales Tax / VAT. Refund allowed - appeal allowed - decided in favor of appellant. - Appeal No.: C/41199/2018 - Final Order No. 42767/2018 - Dated:- 30-10-2018 - Shri P. Dinesha, Member (Judicial) Ms. S. Sridevi, Advocate for the Appellant Shri. R. Subramaniyan, AC (AR) for the Respondent ORDER Briefly stated that the appellant had filed refund claims of 4% Special Additional Duty (SAD) paid by them to the tune of ₹ 14,77,767/- against 9 Bills of Entry in terms of Notification No. 102/2007-Cus. dated 14.09.2007 as amended by Notification No. 93/2008-Cus. dated 01.08.2008 read with Board Circular Nos. 06/2008 date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CESTAT Chennai, wherein this Bench after considering the decisions/Orders of various fora has allowed the appeal filed by the appellants therein. 5. Per contra, Ld. AR supported the findings of the lower authorities. 6. I have heard the rival contentions, perused the documents placed on record and have also gone through the judgements referred to during the course of arguments. 7. On a careful consideration of the Order of this Bench in the case of Goyal Impex Industries Ltd. (supra), I find that this Bench after considering the rival contentions, has ruled as under : 4. I have considered the rival contentions and have gone through various decisions relied on during the course of arguments. In terms of Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be mis- understood, as if limitation period under section 27 applies. These words would not indicate and show that limitation 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 cred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e fact that its claim of refund was belated (by 10 days). Following the above ratio decidendi, I set aside the impugned order and allow appellant s claim for refund; consequently allow the appeal with consequential benefits, if any. 8. I find that the above ruling squarely applies to the facts of the case on hand. On the contrary, the Revenue was unable to produce any Orders/judgements contrary to or distinguishing the above Order of this Bench ( supra ). Going therefore by the ratio laid down in the above case, I am of the view that the impugned Order is unsustainable for which reason I set aside the same. 9. The appeal is therefore allowed with consequential benefits, if any, as per law. (Operative part of the order was pron ..... X X X X Extracts X X X X X X X X Extracts X X X X
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