2010 (9) TMI 1030

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....Appellant. Ms. Lakshmi Menon, Advocate, for the Respondent. ORDER Revenue has filed these appeals along with stay applications against the order of the Commissioner (Appeals), who allowed the refund claim of the respondent. 2. The brief facts of the case are that, refund claim of SAD was filed by the respondents under the Notification No. 102/2007-Cus., in respect of the imported ....

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....e has to produce documents evidencing payment of appropriate Sales Tax or Value Added Tax on the sale of such imported goods and that respondents has not produced the documents showing that they have discharged VAT liability and hence the refund claim is not justifiable. 4. On the other hand, the learned advocate appearing on behalf of the respondents submitted that, pursuant to the order ....

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....was sanctioned and hence, there is no infirmity in the impugned order and the same has to be upheld. 5. After considering the submissions of both sides, I find that the issue involved is of very narrow compas and after rejecting the stay applications filed by the Revenue, the appeals are taken up for disposal as agreed by both sides. 6. After examining the records, I find that the ....