2023 (1) TMI 878

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....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 the invoice for sale of the said goods, shall spec....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the office of the Superintendent (refund) on 18/11/2016, categorically mentioned that they have already submitted all the documents, however they are again enclosing all the documents. It was further pointed out that as regards the endorsement of the sale bills as per para 2(b) of the notification, reliance was placed on the Larger Bench Ruling of the this Tribunal in the case of Chowgule & Company Pvt Ltd. Vs. CCE 2014 306 ELT 326 (Tri. Larger Bench), wherein it have been held that where an importer-trader who is not registered with the Central Excise Department, resales the imported goods on commercial invoice, there is no question of passing on the benefit of SAD to the buyer of the goods. Hence, absence of endorsement as required under ....