2019 (2) TMI 497

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.... C/Stay/30700/2018 OIA No. HYD-CUS-000-APP-006-18-19, dated 24.05.2018 2. C/31099/2018 C/Stay/30739/2018 OIA No. HYD-CUS-000-APP-016-18-19, dated 22.06.2018 2. When these two appeals were called out, none appeared on behalf of the respondent. Since the issue falls in short compass the matter has been taken up for final hearing and the stay applications are therefore rejected. 3. Heard the Learned Departmental Representative and perused the records. The issue which falls for consideration is that the respondents herein had imported goods paying the appropriate duty including the Special Additional Duty of Customs (SAD) in respect of some Bills of Entry and had filed applications claiming refund of SAD in terms of Noti....

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.... be strictly construed and it requires that the appropriate rate of VAT /sales tax paid. In this case they paid nil rate of VAT/sales tax and hence notification No. 102/2007-Cus 14.09.2007 does not apply. He also reiterates the following grounds of appeal: i) The First Appellate Authority has placed reliance on the decision of the Hon'ble Tribunal in the case of Gazal Overseas Vs. Commissioner of Customs, New Delhi [2016 (332) ELT 767 (Tri.-Del.)] and held that the nil rate of VAT paid in the context of the subject to notification is also an appropriate VAT. The Hon'ble Supreme Court in the case of Collector of Central Excise, Vadodara Vs. Dhiren Chemical Industries [2002 (139) ELT 3 (S.C.)] held that the word 'appropriate' with respect ....