2022 (5) TMI 586

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....i Gopi Raman, Authorised Representative for the appellant. None present for the respondent. ORDER ANIL CHOUDHARY: The issue in this appeal by Revenue is whether the Commissioner (Appeals) has rightly allowed the refund of balance SAD, paid at the time of import of Rs.41,511/- under the fact that such goods were re-sold and on such sale, the rate of VAT/Sales Tax was nil. 2. The Comm....

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....ondition 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." 3. Accordingly, this Tribunal had held that even if rate of VAT/Sales Tax was nil, the refund under not....

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....se, and that where an exemption is extended, subject to the condition that the "appropriate duty has been paid" on the raw material, then such an exemption shall not be available when the raw material is not liable to excise duty or such duty is nil. Thus, the same norm applies for the refund of SAD also. It is further urged that in Nikhil Kumar Vs. Commissioner of Customs - 2005 (187) ELT 6 (Kol.....