2015 (10) TMI 1528

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....st enrichment. 2. The brief facts are that the appellant had imported consignment of certain goods by Bill of Entry dated 27.10.2011 consisting of 'VTRON BRAND' - Video Cube 80" + LED SOURCE + DVI CARD, VTRPM [EDESTA; STAND FOR C-SX803 CUBE, DIGICOM CONTROL MANAGER WORKSTATION etc. At the time of import, the appellant had deposited SAD of Rs. 10,29,782/- vide TR-6 challan dated 28.10.2011 alongwith other duties. The appellant resold the goods to Western Railway vide Sale Invoice No. 6422504843 dated 31.10.2011. In the said invoice dated 31.10.2011, Sales Tax/VAT have been shown separately. Further the declaration to the effect 'in respect of the goods covered in these invoices, no credit of additional duty of customs levied'. The a....

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.... that the SAD has not been shown separately. Further, as Western Railway is not an assessee under the Central Excise Act, they are not entitled for credit of SAD under the scheme of taxation. The learned Counsel further relies on the CBE&C's Circular No. 6/2008 dated 28.4.2008, wherein the Board was concerned with regard to procedure for refund of 4% SAD under the provisions of Notification No. 102/07. Vide para 6 of the said Circular, the Board observed that purpose of granting exemption is to ensure that the importer pays 4% CVD (SAD) or the appropriate Sales Tax/VAT and not both. It is not the intention of the Government to allow the importer to recovery the 4% CVD from the buyer as well as to claim refund of this amount from Customs....