2015 (1) TMI 323

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....S. Misra, Addl. Commissioner, for the Appellant. Shri N.K. Sharma, a/b T.C. Saini, Advocates, for the Respondent. ORDER Revenue filed these eight Applications for stay of operation of eight Orders-in-Appeal, whereby learned Commissioner (Appeals) has allowed the Appeals filed by the Respondent against the Orders-in-Original denying them the benefit of Notification No. 102/2007-Cus., dated....

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.... the CETA 1985, the Special CVD is for counter-balancing for Sales Tax/VAT. The contention is that the Sales Tax/VAT in their case is exempted in this case as per the Notification issued by the Government of India, New Delhi. In this context, the learned Advocate brings to our notice the findings of the learned Commissioner (Appeals) at para 5 of the impugned Order-in-Appeal. 4. We find th....

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....refund of the CVD he had paid. Now in this peculiar circumstance the fact remains that there is no Sales Tax on the Item (subject goods) imported as the same has come under the list of exempted List of Commodities, inserted vide Notification No. F.3(77)Fin.(T&E) 2005-06/1424-1433 Kha, dated 14-3-2006 w.e.f. 14th March, 2006 of the First Schedule to Delhi VAT (Section 6). It therefore goes without ....