2018 (6) TMI 1442

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.... [Order per: P.VENKATA SUBBA RAO] 1. Appellants are importers of used MFD photocopier machines which they sell in domestic market. While importing the goods, they paid Special Additional Duty (SAD) which is liable to be refunded to the appellants under notification No. 102/2007-Cus, dated 14.09.2007, subject to the conditions mentioned therein. Special Additional Duty was introduced in order to....

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.... Model numbers of imported goods indicated in bills of entry do not match specifically with model numbers indicated in domestic sale invoices 74,673 2. The date of domestic sale invoices do not pertain to the months for which claim was made i.e. from January to July 2014. In other words the dates of domestic sale invoices are prior to the claim period. 62,592 3. No sale was clai....

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....n the ground that the model numbers of the imported goods do not match with the model number of goods in the domestic invoices. There are only small variations in the model numbers between the imported goods and goods mentioned in invoices. He relied upon the case of Orange Overseas Pvt. Ltd. [2016-TIOL- 302-CESTAT-DEL] and pleaded that they should be given the benefit of SAD. 3. Ld. DR vehemen....

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....hat appellants are eligible for refund of Rs. 12,360/- and allowed the same and denied the benefit of SAD refund amounting to Rs. 3,70,616/- for the reasons as mentioned in the table above. Refund of SAD paid on the imported goods is indeed a substantive benefit but to claim this, one must show that the imported goods are indeed sold which is the primary condition subject to which SAD refund can b....