2020 (4) TMI 450

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.... Saurabh Kapoor, Advocate Present for the Respondent: Mr. Amandeep, Authorised Representative PER ASHOK JINDAL: The appellant is in appeal against the impugned order, wherein their refund claim has been rejected by the authorities below. 2. The facts of the case are that the appellant filed a refund claim of additional duty of customs paid by them on importation of 'Acrylic Fibre Dyed'....

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....ods, which was required to be paid to the State Revenue i.e. VAT/CST and the said goods have been cleared by the appellant on payment of VAT, in that circumstance, they are entitled to claim the refund of SAD paid by them in terms of Notification No. 102/2007-Cus dt. 14.09.2007. Although there is a mis-match in the description of the goods, but it is mentioned on the invoice that the incidence of ....

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.... there is a big difference between 'Acrylic Fibre Dyed' and 'Acrylic Fibre' and the onus is on the appellant to prove that it is the same goods which imported. The appellant failed to prove it. Therefore, the refund claim was rightly rejected. He also submits that the facts of this case are not similar to the decisions relied upon by the learned Counsel for the appellant; therefore, the said decis....

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....y the refund claim to the appellant. More so, in this case on the invoice the appellant has undertaken that the burden of SAD has not been passed on the buyer and has paid the VAT. In fact, the SAD is paid on importation of the goods to safe guard the revenue of the state i.e. VAT/CST. As the same has been paid by the appellant, therefore, the appellant is entitled to claim the refund of SAD paid ....