2023 (4) TMI 511

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....7.04.2015 to 03.10.2015, totalling 127 machines. At the time of import, the appellant admittedly deposited SAD alongwith customs duty with other duty/taxes etc. The amount of SAD is refundable under Notification No. 102/2007-Cus, upon resale of the goods and payment of sales tax. Accordingly, the appellant filed refund claim on 31.03.2016 for 127 paper cup machines, totalling Rs. 14,35,763.80. In the refund claim, appellant stated that they have paid SAD Rs. 14,35,760.80 which was levied under Section 3(5) of Customs Tariff Act and also annexed the challan for payment, copy of sales invoices, copies of VAT/CST challan, copy of VAT return evidencing payment of VAT/CST on sale of the goods, a certificate issued by the Chartered Accountant M/s....

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....ade of caste iron. Appellant also submitted copy of stock register for the period April 2015 to December 2015. Further reference was made to the report to the Chartered Accountant, who had verified the records and have certified that the goods have been sold and unjust enrichment is not attracted. 5. The Adjudicating Authority adjudicated the claim vide O-I-O dated 04.10.2016 allowing the refund of Rs. 12,90,009/- and rejecting the claim for the balance amount of Rs. 1,45,754.45 with respect to 13 paper cup machines, as aforementioned, recording the following findings:- i) Appellant have fulfilled all the conditions for grant of refund under Notification No. 102/2007-Cus ii) He relied on the communication of the DRI, Jaipur Unit dated ....