2015 (12) TMI 427

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.... And R. K. Singh, Member (T) For the Appellant : None For the Respondent : Sh Amresh Jain, AR ORDER Per R. K. Singh Appeals have been filed against order-in-appeal dated 28.05.2009 in terms of which the appellants were denied the refund of 4% of additional duty of customs (SAD) on the ground that the appellants did not pay any sales tax/ VAT on the goods, namely footwear. The appell....

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....ot be said to have violated the said conditions of the said notification inasmuch as it cannot be said that they have not paid appropriate sales tax/VAT. In this regard, it is seen that vide Circular No. 06/2008 dated 28.04.2008 CBEC in para 5.3 thereof clarified as under: "5.3. The exemption contained in the said notification envisages that the importer shall file a refund claim for 4% C....