2021 (3) TMI 726

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....gypt at Cochin Port during February 2017 and June 2017 and cleared them under four Bills of Entry on payment of assessed duty including Special Additional Duty (SAD) at 4%. The goods imported were subsequently sold. Thereafter the appellant filed refund claim of SAD paid amounting to Rs. 1,57,679/- as provided under Notification No.102/2007-Cus dt. 14/09/2007. Thereafter a show-cause notice dt. 26/12/2017 was issued to the appellant. After following due process, the original authority rejected part of the claim amounting to Rs. 76,707/- relating to sales during pre-GST period but sanctioned refund of Rs. 80,973/- in respect of sales post-GST period vide Order-in-Original dt. 30/07/2018. Aggrieved by the partial rejection of refund claim, ap....

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....-SM dt. 14/08/2019. 5. On the other hand, the learned AR defended the impugned order. 6. After considering the submissions of both the parties and perusal of the material on record, I find that this issue is no more res integra and has been settled by various decisions of the Tribunal including the decision of this Tribunal in the appellant's own case wherein the Tribunal vide its Final Order Nos. 20564 - 20581/2017 has allowed all the appeals by relying upon the earlier decisions of the Tribunal. Besides this, I find that both the authorities have wrongly relied upon the decision of the Apex Court which was in respect of Notification No. 34/1998-Cus. dated 13.06.1998. Further I find that the said Notification 34/1998 has been subsequ....

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....s no stipulation in the notification that the exemption is available only if the rate of ST/VAT is equal to or higher than the rate of additional duty of Customs; nor is there a condition that if the rate of ST/VAT happen to be lower than 4%, the refund would be restricted to the lower amount. As such, it is clarified that it will not be appropriate to reduce the refund amount in such a situation and the entire 4% CVD, if otherwise found eligible, shall be refunded". It is evident from the above clarification of C.B.E. & C. that even if VAT/Sales tax was less than 4%, the appellant was entitled to refund of SAD which was 4% so long as VAT/sales tax was paid. In other words, so long as appropriate VAT/Sales tax was paid, SAD refund was admis....