TaxTMI 
TaxTMI 
2024 (8) TMI 162
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....onal Duty of Customs (ADC) for the import of Galvanized Steel Coils/Strips vide 5 Bills of Entry. The appellant claimed refund in terms of Notification No. 102/2007-Cus dated 14.9.2007 as amended and submitted the relevant documents for proof of the same. The proper officer finding certain discrepancies in the claim including the lack of endorsement regarding the ADC not being made on the sales invoices, rejected the refund claim. On appeal the Appellate Authority rejected the refund claim stating that; (a) None of the sales invoices contains the declaration to the effect inadmissibility of CENVAT credit on 4% SAD paid by them against the imported goods. (b) None of the sales invoices indicates the grade of imported goods ....
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....ell as VAT/sales Tax on their sale. For the exemption from SAD under the Notification what is relevant is as to whether the VAT or GST has been paid. She relied upon the following judgments in their favour. a. Equinox Solution Ltd., Vs Commissioner of Customs (Import), Mumbai reported in 2011(272) 310 (Tri. -Mumbai) b. Novo Nordisk India Pvt. Ltd. Vs. Commissioner Of Customs (ACC & Import), Mumbai reported in 2013 (292) E.L.T. 252 (Tri.- Mumbai). c. Maruti Suzuki India Ltd. Vs. Commissioner of Customs (Imports), Mumbai, reported in 2013 (296) E.L.T. 100 (Tri. Mumbai) d. R.K.G. International Pvt. Ltd. Vs. Commissioner of Customs, Noida reported in 2013 (290) E.L.T.253 (Tri. - Del) e. Ruchi Acroni ....
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.... in that they are not of the "essence" of the thing to be done but are given with a view to the orderly conduct of business, they may be fulfilled by substantial, if not strict compliance. 5. The refund claim in this case is the result of an import duty exemption given by way of a conditional refund, post the import of goods. The post import procedure framed is more suited to the needs of a manufacturer importer. Some procedural relaxation can be provided to an importer trader provided that a verification is made about the claim. It is perhaps for this reason that the revenue has prescribed the submission of a Chartered Accountants (CA) Certificate. When the matter has been verified by a CA a rebuttable presumption is that the certificat....
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.... dealer. Inasmuch as the appellant is not a registered dealer, the question of taking credit on the strength of invoices issued by him does not arise at all. Further the invoices do not indicate the amount of SAD paid. in the absence of such a detail, the question of availing Cenvat credit also does not arise. Thus, the object and purpose of the declaration is achieved in the present case. The appellant has paid SAD at the time of importation and they also paid Sales Tax/VAT while selling these goods and therefore, the appellant is rightly entitled for the benefit of refund under the aforesaid Notification subject to the bar of enrichment. It is a settled position in law that, substantive benefit of an exemption notification should not be d....