2019 (8) TMI 883

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....vember 2016 and cleared these under two Bills of Entry on payment of assessed duty including the Special Additional Duty at 4%. The goods were subsequently sold locally and thereafter the appellant filed claim for refund of the SAD paid as provided under Notification 102/2007 Cus. dated 14.09.2017. Thereafter, Cochin Customs issued a show-cause notice dated 08.08.2017 proposing to reject the refund claim on the ground that the appellant had not paid any Sales Tax/VAT on the sale of the imported goods. Assistant Commissioner rejected the refund claim on the ground that the Department had not accepted the decision of the Tribunal in the appellant's own case and was in the process of filing appeal before Kerala High Court. The original authori....

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.... of CC, Mumbai-l Vs. Seiko Brushware India reported in 2015 (323) E.L.T. 641 (S.C) but the said decision was with regard to the Notification 34/1998-Cus. dated 13.06.1998 and the conditions were different in that Notification. Further that Notification has been rescinded by Notification No. 58/1998-Cus. dated 01.08.1998. He further submitted that the Notification which has been rescinded will not be applicable in the appellant's case and that too in the year 2016 when the appellant imported the impugned goods. In support of his submission, he has also relied upon the following decisions: a. CC (Prev.), Patna Vs. Katyal Metal Agencies - 2014 (306) E.L.T. 335 (Tri.-Kolkata) b. Gazal Overseas & others Vs. CC, New Delhi - 2016....

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.... "4. We have considered the contention of ld. DR and also perused the refund papers. Notification No. 102/2007, dated 14- 9-2007 as amended allowed refund of SAD subject to the condition that "the importer shall pay appropriate sales tax or VAT, as the case may be." In the present case, the appropriate sales tax or VAT being NIL the appellants cannot be said to have violated the said conditions of the said notification inasmuch as it cannot be said that they have not paid appropriate sales tax/VAT. In this regard, it is seen that vide Circular No. 6/2008, dated 28-4-2008 C.B.E. & C. in para 5.3 thereof clarified as under : "5.3 The exemption contained in the said notification envisages that the importer shall file a refund cl....