2017 (5) TMI 1003

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.... Per Archana Wadhwa: After hearing both the sides, duly represented by Shri Deepak Thakur, learned advocate appearing for the appellant and Shri Shri Govind Dixit, learned DR appearing for the Revenue, we find that the issue pertains to refund claim of SAD, in terms of notification No. 102/07 -Cus dated 14.9.07, which allows the refund subject to the fact that imported goods are sold on payment ....

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....the confirmation of payment of VAT by the Sales Tax department that the application actually which was filed by them on 26.8.2008 was endorsed as 'admit". As such, the appellants contention is that the Revenue having made the inquiry on 2.9.2008, it has to be held that application for refund of SAD was in their possession prior to said date, in which case, it would be within the limitation per....

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....at inquiry from the VAT department was made as a Misc. inquiry cannot be appreciated. 5.   After carefully considering the submissions made by both the sides, we find that admittedly, the department wrote a letter on 02.9.08 to VAT department seeking clarification on factual position, as regards the appellants claim of payment of VAT. We agree with the learned advocate that unless there....