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TMI Blog2019 (2) TMI 497X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. P. Venkata Subba Rao, Member (Technical) Shri V.R. Pavan Kumar, Shri Guna Ranjan, Superintendent (ARs) for the Appellant (s). None for the Respondent (s). ORDER Per: P. Venkata Subba Rao These two appeals and the corresponding stay petitions have been filed by the Revenue against the impugned orders of the First Appellate Authority as follows: Sl. No. Appeal No. Stay petition No. Impugned Order 1. C/31010/2018 C/Stay/30700/2018 OIA No. HYD-CUS-000-APP-006-18-19, dated 24.05.2018 2. C/31099/2018 C/Stay/30739/2018 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... D. The refund applications were rejected by the lower authority holding that they had not fulfilled the conditions of the Notification No. 102/2007-Cus dated 14.09.2007 inasmuch as they had not paid any VAT or sales tax on the goods sold and therefore the exemption notification does not apply to them. 4. Aggrieved, the respondent herein preferred appeals before the First Appellate Authority who, after examining the matter in detail, allowed the appeals of the assessee. The present appeals are against these orders of the First Appellate Authority. 5. Learned Departmental Representative submits that the exemption notification has to be strictly construed and it requires that the appropriate rate of VAT /sales tax paid. In this case they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecords. The short point to be decided is whether the benefit of SAD in terms of Notification No. 102/2007-Cus is available to importers who sell the imported goods on payment of nil rate of VAT when the applicable rate of VAT is nil. The Department asserts that it is not available while the first appellate authority held that it is available. The Department seeks to rely on the judgment of the Hon ble Supreme Court in the case of Dhiren Chemical Industries (supra) to hold that the appropriate rate of VAT does not include nil. The first appellate authority relied on the orders of the Tribunal in the case of Gazal Overseas Vs. CCE (supra) and held that the SAD refund is available even in the appropriate rate of VAT is nil. 7. I find that o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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