https://www.taxtmi.com/caselaws?id=386936 The Tribunal upheld the Commissioner (Appeals)' decision, dismissing the revenue's appeals regarding delay in filing, rejection of refund claim, and unjust enrichment considerations. The Tribunal emphasized that in cases of goods used for construction, no separate tax invoice is required, and the deed of conveyance substitutes the invoice. It concluded that the imported goods were transferred, not consumed, attracting sales tax liability, and there was no passing on of Special Additional Duty without invoices. Consequently, both appeals were dismissed, CoD applications were allowed, and respondents were entitled to benefits as per the law. en-us Wed, 08 May 2019 00:00:00 +0530 Sat, 14 Mar 2020 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386936 The Tribunal upheld the Commissioner (Appeals)' decision, dismissing the revenue's appeals regarding delay in filing, rejection of refund claim, and unjust enrichment considerations. The Tribunal emphasized that in cases of goods used for construction, no separate tax invoice is required, and the deed of conveyance substitutes the invoice. It concluded that the imported goods were transferred, not consumed, attracting sales tax liability, and there was no passing on of Special Additional Duty without invoices. Consequently, both appeals were dismissed, CoD applications were allowed, and respondents were entitled to benefits as per the law. Case-Laws Customs Wed, 08 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386936