Custom, Excise & Service Tax Tribunal
M/S. Kubota Agricultural Machinery ... vs Cc (Sea), Chennai on 10 October, 2016
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
C/41111/2016
(Arising out of Order-in-Appeal C.Cus. No. 261/2016 dated 11.03.2016 passed by the Commissioner of Customs (Appeals), Chennai).
M/s. Kubota Agricultural Machinery India Pvt. Ltd. : Appellant
Vs.
CC (Sea), Chennai : Respondent
Appearance None For the appellant Shri L. Paneer Selvam, AC (AR), For the respondent CORAM Honble Shri D.N. PANDA, Judicial Member Date of Hearing/Decision: 10.10.2016 FINAL ORDER No. 41872 / 2016 Per: D.N. Panda From pae-5 of the order recorded by ld. Commissioner (Appeals), it is apparent that the goods in question were exempt from VAT. Law being that payment of VAT is reimbursable if that is paid, in absence of evidence to show that it is paid, there shall no reimbursement of additional duty of Customs at all. If reimbursement is paid that shall run counter to law. Accordingly, order of the ld. Commissioner (Appeals) is confirmed. Appeal is dismissed. (Dictated and pronounced in open Court) (D.N. PANDA) JUDICIAL MEMBER BB 1