2016 (11) TMI 336 - AT - Customs

Refund - Notification No. 102/2007-Cus. Dated 14.09.2007 as amended by Notification No. 93/2008 dated 01.08.2008 - Held that - the Ld. Commissioner (Appeals) has passed the impugned order without granting another opportunity to hear the appellant. The Counsel for the appellant submits that they have furnished all the relevant documents along with the Chartered Accountant Certificate pertaining to the relevant Bill of Entry - Appeal allowed by way of remand.

Summary

Issues:
Denial of claim of 4% SAD refunds due to missing Chartered Accountant Certificate.

Analysis:
The appellant imported goods and filed a refund claim under specific customs notifications. The claim was rejected by the Assistant Commissioner of Customs for not complying with the conditions of the notification. The Commissioner (Appeals) upheld the rejection due to the absence of the original Certificate from the Chartered Accountant. The appellant contended that all necessary documents, including the Chartered Accountant's Certificate, were submitted, but the order was passed without granting another opportunity for clarification. The appellant requested the appeal to be allowed and for additional documents to be furnished if needed.

The department representative argued that the refund claim was rightly denied as the Chartered Accountant Certificate for the relevant period was missing, preventing verification of entries. The department requested the appellant to provide the necessary Certificate and other relevant documents for verification. The Tribunal found that the Commissioner (Appeals) did not grant a proper opportunity for the appellant to present their case. As the appellant claimed to have submitted all required documents, the matter was remitted back to the original authority for reconsideration. The original authority was directed to review the refund claim, provide a reasonable opportunity to the appellant, and issue a reasoned decision within three months. The appellant was instructed to submit the Chartered Accountant Certificate and any other necessary documents to support their claim.

In conclusion, the appeal was allowed by remanding the case back to the original authority for a fresh decision after affording the appellant a fair opportunity to present their case and submit the required documents for verification.