https://www.taxtmi.com/caselaws?id=362796 The Tribunal allowed the appeals, holding the appellant eligible for refund of Special Additional Duty (SAD) under Notification No. 102/2007-Cus. The rejection of refund claims by the original authority and Commissioner (Appeals) was deemed unjustified as the invoices clearly indicated the transfer of goods on a 'right to use basis' to DTH subscribers, constituting deemed sales. The Tribunal relied on a Delhi Tribunal decision upheld by the High Court, determining that the transfer of the right to use goods qualifies as a deemed sale, making the appellant entitled to the refund as no Cenvat credit was passed on. en-us Mon, 19 Mar 2018 00:00:00 +0530 Wed, 04 Jul 2018 09:25:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362796 The Tribunal allowed the appeals, holding the appellant eligible for refund of Special Additional Duty (SAD) under Notification No. 102/2007-Cus. The rejection of refund claims by the original authority and Commissioner (Appeals) was deemed unjustified as the invoices clearly indicated the transfer of goods on a 'right to use basis' to DTH subscribers, constituting deemed sales. The Tribunal relied on a Delhi Tribunal decision upheld by the High Court, determining that the transfer of the right to use goods qualifies as a deemed sale, making the appellant entitled to the refund as no Cenvat credit was passed on. Case-Laws Customs Mon, 19 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362796