2016 (4) TMI 276

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s eligible to the refund of SAD as per Notification No.102/2007-CUS dated 14.09.2007. 2. Shri Sukhendu Bhattachariya (Advocate) appearing on behalf of the Appellant argued that First Appellate Authority has rejected their refund claim only on the ground that Appellant is not able to show that VAT has been paid on the sale of goods under DTA. The Ld.Advocate made the Bench go through the relevant Bills of Entries filed by the Appellant and the covering invoices. It is the case of the Appellants that under the invoices only Basic Customs Duty, CVD and Cess have been recovered from the DTA buyers and 4% Value Added Tax is also paid on such sales. That SAD duty paid by the Appellant has not been recovered from the DTA buyers. The Ld.Advocate....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... on behalf of the Appellant has relied upon the case law of CESTAT, Ahmedabad in the case of Adinath Trade Link vs. Commissioner of Customs, Kandla(supra). It is observed from the facts narrated in para 2 of this relied upon case law that Appellant in that case had also supplied goods into Domestic Tariff Area from SEZ by filing Bill of Entry. The refund claims so filed were sanctioned by the Adjudicating Authority under Notification No.102/2007-CUS dated 14.09.2007. Revenue filed an Appeal against the said sanction order and the First Appellate Authority allowed the Appeal filed by the department by setting aside the Orders-in-Original against which Appeal was filed to CESTAT. Following observations were made by CESTAT Ahmedabad in the rel....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....re us that they have fulfilled the conditions of Notification No. 102/2007-Cus." 6. In the present proceedings also the goods were originally imported by the Appellant for use in the SEZ Unit. Such imports into SEZ Unit are considered to be warehousing of goods after importation. The responsibility of payment of duty on such warehoused goods when cleared lies on the importer. The definition of importer as given in Section 2(26) of the Customs Act, 1962 and is reproduced below:- "(26) Importer , in relation to any goods at any time between their importation and the time when they are cleared for home consumption, includes any owner or any person holding himself out to be the importer;" 6.1 From the above definition it is observed th....