2024 (10) TMI 466

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.... SAD levied under Sec. 3(5) of Customs Tariff Act, 1975 for their import of 'Industrial Vacuum Cleaner and its spares' in terms of Notification No. 102/2007 dated 14.9.,2007 as amended along with relevant documents. The appellant submitted all relevant documents as proof that the necessary duties including 4% SAD was paid and that the goods were cleared for home consumption. They have also submitted sales invoices and VAT / CST paid challans / VAT / CST returns as proof that the goods imported were sold and that necessary VAT / CST were paid on such sale. The appellant also produced Chartered Accountant's certificate and reconciliation statement in support of their claim. After due process of law, the lower authority rejected the refund ....

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....3305663 C. Industrial cleaning machine - HAKOMATIC B 910 WITH ACC HAKO JONES 900 E with battery Electric As regards the discrepancy in the amount paid towards VAT / CST and SAD, he stated that the two taxes being administered differently the rates of taxes were also different, and refund could not be rejected due to a mismatch on this score provided the VAT / CST as applicable was paid. He relied on the judgment in Chowgule & Company Pvt. Ltd. v. Commissioner of Customs & C. Ex., [2014-TIOL-1191-CESTAT-MUM-LB] in support of his stand. He prayed that the appeal may be allowed. 3.2 The learned AR has reiterated the points given in the OIO and the impugned order and prayed that the appeal may be rejected. 4. Heard both sides.....