2017 (10) TMI 1202

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....ia, on payment of 4% SAD. Later, on sale of the said imported goods, the appellant claimed refund of 4% SAD under Notification No.102/2007-CUS dtd 14.9.2007. Alleging that the appellant had sold the imported goods mentioning as "Laying of Proflex Roof with material-curved length of installed roof/supply of proflex roof materials", which are different from the goods imported, hence refund of 4% SAD paid on the imported goods was proposed to be denied to them; also, wherever the appellant had paid 4% SAD by utilizing their DEPB scrip/credit, refund in cash was proposed to be denied. On adjudication, the refund claims were rejected. Aggrieved by the said orders, the appellant preferred appeals before the Ld. Commissioner (Appeals) who in turn ....

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....4% SAD paid at the time of the import. 5. Further, he has submitted that authorities below has erred in denying the cash refund of 4% SAD paid earlier by utilizing their DEPB scrip/credit in view of the judgment of Hon'ble Delhi High Court in the case of M/s Allen Diesels India Pvt Ltd Vs UOI - 2016(334)ELT.624 (Del). 6. Ld. AR for the Revenue reiterated the finding of the Ld. Commissioner (Appeals) in assessee's appeal. In the Revenue's appeal, he reiterated the grounds mentioned thereunder. 7. Heard both sides and perused the records. 8. In all these appeals, two basic issues are raised, that is, whether refund of 4% SAD is admissible on the imported goods sold in Coil or sheet form and secondly whether the assessee-Appellant is entit....

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....udicating Authority. It is made clear that the appellant would not be entitled to refund of the 4% SAD paid, when such supplies were against works contract for installation of the roofing material made out of imported goods in the premises of the customers/buyers. As far as utilization of DEPB scrip/credit in discharging 4% SAD is concerned, the refund of the same would be admissible in cash, in view of the judgment of Hon'ble Delhi High Court in the case of Allen (I) Pvt Ltd (supra). Their Lordships observed as follows: "Therefore, the legal position as explained in the above decisions makes it clear that the Circular Nos.6/2008, 10/2012 and 18/2013 issued by the C.B.E. & C. could not have imposed an additional restriction for availing of....