2018 (1) TMI 1278

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....ORDER As per the facts on record, the appellant imported various grades of plastic granules and cleared the same on payment of duty of SAD, as leviable thereon. In terms of Notification No.102/2007-Cus. dated 14.9.2007, the SAD paid at the time of import of the goods is refundable to the importer, in case of subsequent sale of the goods on payment of VAT. 2. As the appellant had sold the sai....

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....jection of the refund claim. 3. The lower authorities, in their orders passed in remand proceedings, did not agree with the above contention of the appellant and rejected the refund claim. 4. I find that the only ground for rejection of the refund claim is that the description given in the Bills of Entry and sales invoices do not match and there is otherwise no dispute about the fact that th....

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.... make the importer disentitle to the refund of SAD. The goods in that case was mentioned in sale invoice as waste and defects whereas the same were described in the Bills of Entry as waste/rejected. The Tribunal held that in such a scenario the SAD paid at the time of import of the goods has to be allowed by way of refund. 5. Applying the ratio of the above decisions to the facts of the present....