2022 (10) TMI 330

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....lieu of sales tax, by way of equalisation levy under the Customs Tariff Act. In order to avoid the double taxation on the importers, where the importers have resold the goods on payment of VAT/sales tax, refund mechanism is provided vide Notification No. 102/2007-Cus, for refund of the SAD paid at the time of import. The conditions prescribed in para 2 of the notification for refund are as follows: "The exemption contained in this notification shall be given effect if the following condition are fulfilled:- (a) The importer of the said goods shall pay all duties, including the said additional duty of customs leviable thereon, as applicable, at the time of importation of the goods; (b) The importer, while issuing t....

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....that they have resold the goods on commercial invoice on payment of VAT, they are not a registered dealer under the Central Excise provisions, hence they cannot pass on SAD to their buyer and hence, the endorsement as contemplated in terms of para 2(b) of the notification is merely procedural in nature, having no material consequences in the facts and circumstances. Hence, in absence of declaration on the invoice-'no credit of additional duty of customs levied under sub Section 5 of Section 3 of the Customs Tariff Act, 1975 shall be admissible', has no bearing in the facts and circumstances. However, the appeal was rejected agreeing with the order of the Adjudicating Authority. 4. Learned Counsel for the appellant assailing the impugned ....

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....ice issued by a non registered trader is not a document, on the strength of which Cenvat credit can be availed. Further, in the absence of duty particulars in the invoice, the question of taking any Cenvat credit would not arise. 6. Whereas, contrary view was taken by another Division Bench of this Tribunal in the case of Astrageneca Pharma India Ltd wherein it was held that the benefit of notification cannot be availed in absence of non-compliance of condition 2(b). 7. The Larger Bench took notice of the ruling of the Apex court in the case of Mangalore Chemicals & Fertilizers Ltd. Vs. Deputy Commissioner 991 55 ELT 437 and also Bombay Chemicals Pvt Ltd. Vs. CCE 1995 77 ELT 3, wherein it have been held that the exemption cannot be de....