TaxTMI 
TaxTMI 
2008 (10) TMI 206
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....he case are that the appellant imported 120 MTs of refined Paraffin Wax vide Bill of Entry dated 19-5-2000 which was ass to duty with 4% SAD along with basic duty and CVD. As per Notification No.18/2000, all petroleum products are exempted from SAD, they applied for refund of SAD amounting to Rs.1,64,913/- which was sanctioned by Asst. Commissioner on 18th July, 2000 after concluding that there wa....
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....oner (Appeals) who upheld the order-in-original. 3. Ld. Advocate for the appellant submits that in this case the refund amount was sanctioned in July 2000, when the goods were still lying in the godown and were sold in September 2000 and therefore there was no reason for him to recover duty which was already refunded to him. The review order was filed only in March 2001, and it is only then he co....
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....t be said to be valid as of today. These submissions are totally wrong as once Chartered Accountant's certificate has been submitted holding that the amount was not included in the cost of production, the same should have been accepted and if it was not done then adjudicating authority should have specified the documents which were still needed by them. He referred to the decision of Tribunal in t....
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....ccountant's certificate. 4. Heard both sides and considered the submissions. 5. I find that in this case the goods were not sold and were still lying in the godown when the refund was sanctioned which clearly establishes that the incidence of duty has not been passed on. If the refund has been sanctioned before the clearance of goods, the question of passing incidence of duty simply does not ari....