2017 (3) TMI 1726

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..... d and used P-III computer system sets with Keyboard, Mouse and 17” Monitors, whereas the description in the invoice is written as old and used computers parts, after removing computers system which clearly shows that the appellant has sold the parts not the whole of the system and claimed refund of SAD amount paid by the appellant on whole of the computer systems. Admittedly, the whole system .....

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..... VAT and claimed the refund of SAD amount in terms of Notification No. 102/2007. The refund claim was rejected on the ground that as description of the goods sold by the appellant did not match with the description of the goods imported, therefore, the refund claim was rejected. Aggrieved from the said order, the appellant is before me. 3. Heard the parties and perused the records. 4. On peru .....

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