2016 (3) TMI 773

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... our consideration in these appeals is the appellants herein had filed refund claims of SAD paid on the goods imported for consumption but subsequently sold on charging sales tax, service tax and VAT. The adjudicating authority after considering the entire records came to conclusion that refund is to be allowed and sanctioned the refund to both the appellants. Aggrieved by such orders, the Reviewing Authority after reviewing the orders passed by the adjudicating authority directed the department to file appeals before the first appellate authority. The first appellate authority has set aside the impugned orders before him, consequently it is rejection of the refund claims. 4. Learned Counsel submits that the only issue that falls for con....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he appellants that the appellants had not passed on the amount of SAD i.e. sale of the goods on which VAT, service tax has been paid and by relying upon the judgement of Hon'ble High Court of Madras in the case of CCE Chennai vs. Sarlee Household & Bodycare India Pvt. Ltd. - 2007 (216) ELT 685 (Mad.). We also find from the adjudication order that he has also relied upon two other judgements of this Tribunal in the case of R.C.C. (Sales) Pvt. Ltd. - 2008 (223) ELT 53 (Tri. Bang.) and Suprajit Engineering Ltd. - 2007 (220) ELT 869 (Tri. Bang.). 7.1 In the Revenue's appeals before the first appellate authority, the main ground taken was that the amount of refund was not shown as receivable in the first balance sheet at the time of filin....