2014 (1) TMI 1670

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....hri M.S. Reddy, Dy. Comm. (AR), for the Respondent. ORDER Heard the parties. 2. The brief facts are that the appellant was allowed refund of SAD (VAT) by order-in-original dated 24-12-2009 in response to their refund claim filed on 17-11-2009. The relevant fact is that the goods imported under one bill of entry and the said consignment was sold on 10-10-2009. Under the provisions of ....

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....llate Commissioner allowed the appeal of the Revenue by observing that it is admitted fact that the appellant has not submitted the evidence of payment of VAT at the time of filing of refund application. Further, there is no evidence to show that VAT was paid before filing of the refund and rejected the contention of the appellant that the same was paid and considered before passing of the order-i....