2018 (8) TMI 1697 - AT - Customs

Refund of SAD - rejection of refund on the ground that the appellant was not able to produce the original copy of the Bills of Entry - rejection also on the ground of Chartered Accountant Certificate - Held that - The Tribunal in the case of M/s. WIPRO Ltd. 2018 (4) TMI 1468 - CESTAT CHENNAI considered the issue with regard to non-production of originals of Bills of Entry. Upon verification of records, there is no dispute with regard to the import of goods and payment of CVD - The appellant cannot be insisted to produce the original bills of entry - matter remanded to the original authority who shall verify the documents and decide the issue on the basis of the decision in WIPRO Ltd. - matter remanded. Rejection of the Chartered Accountant s certificate - Held that - The appellant has produced a copy of the Chartered Accountant s certificate as well as various letters issued to the department in regard to the refund claim. In those letters, documents are produced along with details - It is also accompanied by VAT returns / challans as well as details of the VAT paid - the issue whether the Chartered Accountant certificate can be accepted or not has to be reconsidered by the adjudicating authority. Appeal allowed by way of remand.

Summary

Issues: Rejection of SAD refund based on non-production of original Bills of Entry and Chartered Accountant's certificate.

Analysis:
1. Non-Production of Original Bills of Entry: The appellant's counsel argued that the rejection of the refund was based on the appellant's failure to produce original Bills of Entry. However, the appellant had submitted duplicate importers' copies to the bank, which were not accepted by the authorities. Citing a precedent involving M/s. WIPRO Ltd., it was highlighted that there is no requirement to produce the original Bills of Entry before the refund sanctioning authority. The Tribunal noted that there was no dispute regarding the import of goods and payment of CVD, and therefore, the insistence on producing original Bills of Entry was deemed unnecessary. The matter was remanded to the original authority for verification based on the decision in the WIPRO Ltd. case.

2. Rejection of Chartered Accountant's Certificate: The Chartered Accountant's certificate submitted by the appellant, along with supporting documents such as VAT returns and challans, stated that the duty burden had not been passed on. However, the authorities rejected the certificate, citing the absence of service tax and VAT challans and overwriting in VAT/SAT documents. The Tribunal directed that this issue be reconsidered by the adjudicating authority, emphasizing the need to review the Chartered Accountant's certificate in light of precedents set by cases like WIPRO Ltd. and Exim Corp India Pvt. Ltd. The impugned order was set aside, and the appeal was allowed by way of remand for further consideration by the adjudicating authority.