Order Date – 12 April 2023

Parties: M/s Tradewell Vs Commissioner of Central Excise Customs & Central Goods & Service Tax, Jaipur I

Facts –

• The Appellant, M/s Tradewell, is an importer and imports mainly paper cup machines for trading. At the time of import, the appellant admittedly deposited SAD along with customs duty with other duty/taxes etc.
• The appellant filed refund of SAD on 31.03.2016 and refund was partly allowed alleging that the appellant had not sold the total quantity of imported good as the regional unit of DRI, Jaipur, vide its letter dated 22.03.2016 received by the assessing officer, have informed that they have seized eight paper cup machines.

Issue –

• Whether the denial of SAD is in order?

Order –

• The Tribunal observed that the part of the refund claim have been rejected on surmises relying on the communication dated 22.03.2016 of the DRI, Jaipur. This document is not made RUD in the show cause notice. Thus, the said communication has got no evidentiary value.
• Further, the appellant have led sufficient evidence that they have sold the machines imported under the eight bills of entry, in respect of which, the present refund claim was filed and none of the evidence led by the appellant before the court below, have been found to be incorrect.
• Hence rejection of part of refund claim set aside and directed to grant the refund within 45 days along with interest.

GST return filing dates, GST compliance requirements, GST audit and assessments, GST e-invoicing implementation, GST annual return filing, GST late fee waiver, GST invoice format changes, GST council meeting updates, GST refunds and payments, GST input tax credit rules