2016 (3) TMI 512

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....stoms<br>G. Raghuram, President And Shri H. K. Thakur, Member (Technical) For the Respondent : Shri A. Kumar, AC ( AR) For the Respondent : Shri S. K. Mehta, Advocate ORDER Per Shri H. K. Thakur 1. These Stay Applications and Appeals have been filed by the Revenue against Order-in-Appeal No. Kol/Cus(Port)/AM/036/2015 dated 06.07.2015, under which Appeals filed by the Respondents herein were a....

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....rrow compass, therefore, we are taking up these Appeals themselves for disposal. First Appellate Authority under Order-in-Appeal dated 06.07.2015 has relied upon the case law of Commissioner of Customs(Prev.) vs. Katyal Metal Agencies [2012-TIOL-1053-CESTAT-KOL] and held that refund of SAD admissible to the respondents herein. 4.2 The Respondents have also relied upon the case law of M/s.Gazal Ov....

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....ar 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% CVD ( said additional duty of Customs ) paid on imported goods and shall pay on sale of the said goods appropriate Sales Tax or VAT as the case may be . Hence, it is clear that there is no stipulation in the....