TaxTMI 
TaxTMI 
2019 (10) TMI 420
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....rification of the facts and the decision by the Committee of Commissioners, resulting into delay in filing the appeal. As the reason stated are plausible, the delay is condoned and the appeals are taken up for final hearing. The respondent assessee are absent on call, in spite of notice. The records are perused and the Learned AR for revenue is heard on merits. 2. For the sake of convenience, I refer to the facts Appeal No. C/85019/2019. From the order in original rejecting the refund of SAD to the respondent importer, it appears that two reasons have been assigned for rejection of the refund claim, under notification No. 102/97 - Cus. The first reason given is that the goods were imported and utilized in civil construction, as the respon....
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....of dwelling units and has discharged VAT liability under the composition scheme. The CA certificate filed also supports this contention, certifying that imported goods/fittings are deemed to be transferred (sold) in execution of the building work or works contract. Further the CA certificate certifies the correlation between import of the goods on which SAD has been paid and payment of sales tax thereon. CA also certifies that burden of 4% CVD/SAD has not been passed on by the importer/buyer and accordingly the requirement of unjust enrichment is fulfilled. Further the chart was also filed, showing correlation of the goods in question and it's utilisation in different dwellings units, as sold to different buyers. Further reference was made ....
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....ed its VAT liability under the composition scheme, by paying 1% of the agreement value, as provided in the relevant notifications under VAT. Further copies of such sale agreements have been filed before the adjudicator, which shows that the value of the dwelling units was arrived at after including the value of the imported goods which are utilized in construction of the dwelling units. Further under the composition scheme under VAT, the claimant dealer is not supposed to issue cenvatable tax invoice. Further as regards the issue of unjust enrichment, the importer, certified by way of self certification and also the certificate of chartered accountant, that the burden of 4% SAD have not been passed on. It was further observed that the amoun....
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.... of apartment which show that the value of apartment is arrived at after including the value of imported sanitary items fixed in the bathrooms. VAT has been paid @ 5% of the agreement value under composite scheme. The Apartment is sold to customers along with the sanitary fittings and appellant has paid VAT on the material part of the Works Contract Services. The appellant is incapacitated from issuing invoices as per the provisions of composite scheme in VAT Act. While complying with one legislation, the appellant cannot be disadvantaged of the benefit which is otherwise available to them by another legislation. Thus rejecting the refund claim only on the grounds that appellants have not produced invoices to substantiate sale of the import....
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.... the question of endorsement on the invoice also does not arise. Accordingly the learned Commissioner (Appeals) was pleased to allow the Appeal, setting aside the order in original. 5. Being aggrieved the revenue is in appeal before this Tribunal on the grounds that the Commissioner (Appeals) have erred in stating that the requirement of invoices for the sale is satisfied under the facts and circumstances. It is further contended that it is a case of captive consumption and not the case of the re-sale of the imported goods. Further the importer is required to state on the sale invoice that no credit of additional duty of customs levied under subsection (5) of section 3 of the customs tariff Act shall be admissible, further the requirement....