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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the appellants were entitled to refund of Special Additional Duty under Notification No. 102/2007-Cus on proof of sale on payment of VAT/CST and non-passing of the duty burden to buyers.
Analysis: The refund claim was denied below on the premise that nexus between the imported goods and the bills of entry was not established and that the SAD amount appeared as recoverable only after sale. The Tribunal held that the Commissioner (Appeals) had gone beyond the real condition of the notification. It found that the relevant requirement was sale of the imported goods on payment of VAT/CST with the invoice endorsement that SAD credit was not available to the buyer, and that no separate nexus requirement was necessary. The Tribunal also accepted the Chartered Accountant's certificate and the appellants' undertaking as sufficient to show that the duty incidence had not been passed on.
Conclusion: The appellants satisfied the conditions of Notification No. 102/2007-Cus and were entitled to refund of SAD.
Final Conclusion: The refund denial was set aside and the assessee's claim for SAD refund was allowed with consequential relief.
Ratio Decidendi: Where the conditions of the SAD refund notification are met, including sale on payment of VAT/CST and proof that the duty burden has not been passed on, refund cannot be denied by importing an additional nexus requirement not found in the notification.
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