2018 (4) TMI 1679

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.....N. Mitra, Assistant Commissioner (AR), for the Respondent. ORDER The present appeals have been filed by the appellants against the impugned Orders-in-Appeal No. 08-15/Siliguri-Cus./2017, dated 7-3-2017 passed by the Commissioner (Appeals) of Customs, Siliguri. 2. Common issue is involved in these appeals and therefore, all are being taken up together for disposal. Revenue also filed....

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....ertificate issued by the Chartered Accountant as per the Circulars. Notification No. 102/2007-Cus., dated 14-9-2007 issued in exercise of power conferred under Section 25(1) of the Customs Act, 1962, the Central Government exempted the goods imported into India for subsequent sale from the whole of additional duty of Customs leviable thereon subject to the condition to be fulfilled by the importer....

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....aid on the imported goods with the jurisdictional customer officer; (d)     the importer shall pay on sale of the said goods, appropriate sales tax or value added tax, as the case may be; (e)     the importer shall, inter alia, provide copies of the following documents along with the refund claim : (i)     document evidenci....

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....rsonal hearing before the lower auth. like Form C or VAT returns. The contention of the appellant is that there is no requirement of submitting CST Form-C to the department for claiming the refund. 6. I am unable to accept the contention of the appellant insofar as the appellant is required to submit evidence to substantiate that the imported goods were sold on payment of sales tax or VAT ....