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SACD refund is admissible, even if appropriate Sales Tax/VAT was less than SACD or Nil
Case Law Details
- Case Name
- M/S Gazal Overseas Vs Commissioner of Customs (Cestat Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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CA K. Jitendra Babu
1. Customs Notification 102/97 Dt.14.09.2007 permitted importers to claim refund of Special Additional Customs Duty (SACD) paid on the imported goods, provided such imported goods are sold in the domestic market on payment of VAT/Sales Tax.
2. In case of some of the imported materials, rate of VAT applicable on sale in domestic market as per VAT Act of the concerned
State is lower than the SACD rate. Further, in some of the cases, the rate of VAT applicable on some of the imported material is Nil.
3. Customs department has been rejecting the refund claims of the importers...
