2013 (11) TMI 1354 - AT - Customs

Refund claim - Import of Tin Plate plain or misprint sheets-waste, waste/secondary - Assessee filed refund claim of 4% of SAD in terms of Notification No. 102/2007-Cus. dated 14.9.2009 as amended - The original authority and Commissioner allowed the refund claim - Held that - It is revealed from the impugned order that vide Bill of Entry No. 532821 dated 7.6.2010, the goods were Tin Plate or Misprints, Sheets waste / secondary and rejected whereas in the sale invoice there is a description of Tin Sheet, W/W or Sheets or Tin plates defects . Similarly, the description in the Bill of Entry No. 534622 dated 9.6.2010 was Tin Plate Plain or Misprints Sheets -Waste / Waste Secondary & Rejected but the sale invoice shows the description Tin Plate Misprints sheet or Tin Plate defective. On a query from the Bench, the learned counsel submits that Tin Sheet W/W indicates Tin Sheet Waste / Waste as mentioned in the Policy. It is apparent, on a plain reading of the description, that the Bill of Entry indicates waste / rejected and sale invoice showing waste and defects instead of rejected, which are similar in nature - such a difference of the description rejected or defects cannot disentitle the benefit of exemption notification - There is no condition in the Notification that the Bill of Entry number should be mentioned in the sale invoice - Chartered Accountant s certificate was accepted by the adjudicating authority in terms of Board Circular, cannot be discarded without any material and/or basis. Revenue has not placed any material and therefore, there is no force in such grounds of appeal - Decided against Revenue.

Summary

Issues:
1. Stay application leading to direct appeal hearing.
2. Dispute over refund claim for imported goods.
3. Variations in description of goods in documents.
4. Authenticity of Chartered Accountant's certificate.

Stay Application and Direct Appeal Hearing:
The Tribunal decided to proceed with the appeal directly after considering the stay application filed by the Revenue. The appeal was fixed for hearing post the stay application disposal.

Dispute Over Refund Claim:
The Revenue appealed against the Commissioner (Appeals) order upholding the refund claim for imported goods. The case involved imported Tin Plate sheets-waste, waste/secondary, and a refund claim of Rs.16,17,568/- under Notification No. 102/2007-Cus. The Revenue contested discrepancies in the sale invoice and Bill of Entry descriptions.

Variations in Description of Goods:
The dispute centered on the variation in goods descriptions between the sale invoice and Bill of Entry. The Tribunal analyzed the conditions of Notification No. 102/2007-Cus. and found that minor discrepancies in descriptions, like 'rejected' or 'defects,' did not disqualify the refund claim. The absence of the Bill of Entry number in the sale invoice was deemed non-essential as per the Notification.

Authenticity of Chartered Accountant's Certificate:
The Revenue questioned the authenticity of the Chartered Accountant's certificate. However, the Tribunal relied on Board Circular No.16/2008-Cus. to uphold the acceptance of the certificate by the adjudicating authority. The Revenue's challenge lacked substantiating material, leading to the rejection of this ground of appeal.

In conclusion, the Tribunal dismissed the Revenue's appeal, upholding the Commissioner (Appeals) order. The Tribunal found no merit in the Revenue's contentions regarding the goods descriptions and the Chartered Accountant's certificate. The stay application and early hearing application were disposed of accordingly.