2017 (10) TMI 1069

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....ant Shri R. Subramaniyan, AC (AR), For the Respondent ORDER Per: Bench The facts of the case are that appellant had filed a refund claim in terms of Notification No.102/2007-Cus. dt. 14.09.2007 as amended for refund of an amount of Rs. 7,82,617/- claimed by them to have been paid as 4% of Special Additional Duty of Customs. Original authority rejected the claim for non-fulfilment of ce....

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....of appellant, Ld. Advocate Shri Mudimannan submits that the issue in dispute is covered by this Tribunal decision in Final Order Nos.40889-40898/2017 dt. 2.6.2017. 3. On the other hand, Ld. A.R supports the adjudication. 4. Heard both sides and have gone through the facts. We find that the issue involved in this appeal has been addressed in the aforesaid Tribunal decision cited by the ld. Ad....

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....paid on the concerned importers at the stage of import of these goods would amount to unintended taxation and uncalled for discrimination against the importer for no fault of theirs. 7. In view of the discussion herein above and also following the ratios laid down by the Hon'ble Supreme Court in Vazir Sultan Tobacco Co. Ltd. and subsequent judgments cited supra and also the ratio of the Tribuna....

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....quential relief, if any, as per law. Following the ratio of the above Tribunal decision, we unequivocally hold that for the purposes of Condition No.2 (d) of the notification No.102/2007 "Sales Tax has been paid at appropriate rate for the purpose of condition No.2 (d) and Nil rate of Sales Tax/ VAT, CST is to be considered as appropriate duty. In the event, the impugned order cannot be sustained ....