2013 (11) TMI 1297

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....pellant: Mr. A.K. NIGAM, A.R. JUDGEMENT Per. B.S.V.MURTHY The short issue involved in these cases is whether the respondents are entitled to refund on the basis of conversion factor notified in Public Notice No. 21/2012 dated 11/05/2012 in respect of timber imported and sold in India on which refund of SAD paid has been claimed. In all the appeals, the issue involved is common even though....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n considered and therefore we deem it appropriate that the same should be reproduced:     5. It is also found that the Forest Departments of different states follow different practices, while calculating the volume of the log While the Karnataka State Forest Department appears to be using 1Hoppus Ton = 1.416 CMB, the permits issued by the Gujarath Forest Department for movement o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sequent to their sale on payment of VAT, the log volume based on conversion factor 1 Hoppus Ton = 1.8027 CBM may be adopted by the all the Customs formations to determine the quantity imported and quantity sold on payment of VAT. In other words, an importer would be entitled to refund of the full amount of SAD paid on the Bill of Entry only if he produces invoices indicating the sale of round Tim....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....have a retrospective effect. Since the Honble High Court of Kerala had directed the department to prescribe a formula so that there can be uniformity and the Public Notice has been issued to ensure uniformity and not to clarify the correct ratio for the earlier period, we do not consider that there is anything wrong in the impugned order passed by the Commissioner. Accordingly no justification ha....