2014 (12) TMI 983

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....nt. Shri M.S. Reddy, Deputy Commissioner (AR), for the Respondent. ORDER Common issue is involved, therefore the appeals are being taken up together. 2. The appellants filed these appeals against the impugned orders passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) upheld the adjudication orders rejecting the refund claim filed by the appellants. 3. T....

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.... specifically it has been mentioned that no credit of additional duty of customs is available. The appellant also submitted that the Board has clarified vide Circular No. 16/2008-Cus., dated 13-10-2008 that a certificate by the Chartered Accountant is required to show that incidence of duty burden has not been passed on by the importer to any other person for the purpose of refund of 4% CVD. The a....

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....s necessary in the public interest so to do, hereby exempts the goods falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India for subsequent sale, from the whole of the additional duty of customs leviable thereon under sub-section (5) of Section 3 of the said Customs Tariff Act (hereinafter referred to as the said additional duty). 2. The ex....

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....customs officer before the expiry of one year from the date of payment of the said additional duty of customs; (d)     the importer shall pay on sale of the said goods, appropriate sales tax or value added tax, as the case may be; (e)     the importer shall, inter alia, provide copies of the following documents along with the refund claim : (i)&nbsp....