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TMI Blog2022 (5) TMI 586X X X X Extracts X X X X X X X X Extracts X X X X ..... ales tax, so as to protect the domestic industry - Further, the Customs Tariff Act itself provides for refund of SAD on re-sale of the goods. The mechanism of refund has been provided vide notification no.102/2007-Cus, which provides that one of the conditions for refund is that the goods must be re-sold and appropriate VAT/Sales Tax should have been paid. This Tribunal in precedent ruling of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of balance SAD, paid at the time of import of Rs.41,511/- under the fact that such goods were re-sold and on such sale, the rate of VAT/Sales Tax was nil. 2. The Commissioner (Appeals) has relied upon the precedent order of this Tribunal in the case of Gazal Overseas 2016 (332) ELT 767 (Tribunal-Delhi). This Tribunal in the said decision referred to para 5.3 of CBE C Circular No.6/2008 dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ire 4% CVD, if otherwise found eligible, shall be refunded. 3. Accordingly, this Tribunal had held that even if rate of VAT/Sales Tax was nil, the refund under notification no.102/007-Cus, would be admissible, and allowed the appeal of the importer. 4. The respondent /importer is absent in spite of service of notice by speed post and the service report is on record. Accordingly, the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or such duty is nil. Thus, the same norm applies for the refund of SAD also. It is further urged that in Nikhil Kumar Vs. Commissioner of Customs 2005 (187) ELT 6 (Kol.), the Hon ble Kolkata High Court has held term appropriate does not include nil . 6. I find that there is no merits in the grounds of appeal. SAD is applicable at the time of import by way of an equitable levy in lieu of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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