2014 (8) TMI 175 - AT - Customs

Denial of refund claim - Additional Custom Duty - non-availability of the original document - discrepancy in the description of the goods - Held that - So far as discrepancy in the description of the goods is concerned, we direct that the description in the respective packing slip, challan and invoices shall be examined with reference to the invoices and discrepancy thereon alleged is to be resolved. The appellant shall cooperate in this regard - Since huge amount of refund is involved in the case, it would be proper that the appellant shall make an application to the ld. Adjudicating authority within a month of receipt of this order to fix appropriate date for the resolution of the dispute. Upon such application, authority shall fix a date of hearing and after due verification of the documents aforesaid and also being satisfied on the description of the goods imported, shall pass appropriate order - Decided in favour of assessee.

Summary

Issues: Refund denial due to non-availability of original documents and discrepancy in goods description.

Refund Denial due to Non-availability of Original Documents:
The appellant contended that refund denial was based on the unavailability of original documents, specifically the original Bill of Entries. The appellant assured not to make a double claim of Additional Custom Duty and offered to provide copies of the original documents for verification by the department. The appellant requested an opportunity to satisfy the authority on the refund claim without rejection.

Discrepancy in Goods Description:
The Departmental Representative argued that the authority could not entertain the refund claim due to the absence of original documents and discrepancies in the description of goods. The Tribunal heard both sides and acknowledged the need for appropriate verification.

The Tribunal noted the fair submission by the appellant to execute an indemnity bond and cooperate in providing copies of invoices for comparison with the department's computer data. It was decided to refer the matter back to the Adjudicating Authority for necessary verification with the appellant's cooperation to resolve the issue.

Regarding the discrepancy in goods description, the Tribunal directed examination of the description in packing slips, challans, and invoices in comparison with the alleged discrepancies. The appellant was instructed to cooperate in this process.

Due to the substantial refund amount involved, the Tribunal ordered the appellant to apply to the Adjudicating Authority within a month to schedule a hearing for dispute resolution. The Adjudicating Authority was tasked to verify the documents and the imported goods' description before passing an appropriate order.

In conclusion, all five appeals were remitted to the Adjudicating Authority for further proceedings and resolution.