2019 (2) TMI 446 - AT - Customs

Refund of SAD - N/N. 102/2007-cus dated 14.09.2007 - rejection on the ground there is mismatch in their invoice produced along with appeals in respect of bills of entries at the time of clearance of goods vis-a-vis those issued at the time of sale of the good by the importer - Held that - The appellant failed to produce the triplicate copies of bill of entry, the sales invoice indicating that the VAT has been paid at the time of sale of the goods and the same is required to be made by the appellant while claiming the refund - appeal allowed by way of remand to the Original Adjudicating Authority to verify the identity of goods as per serial number.

Summary

Issues:
- Appeal against impugned orders upholding refund claim rejection
- Mismatch in invoices for static convertors
- Requirement of triplicate copies of bill of entry and sales invoice for refund claim verification

Analysis:
The judgment pertains to appeals filed against orders upholding the rejection of refund claims by the Ld. Commissioner (Appeal), CC Delhi-I regarding the adjudication of refund claims related to Special Additional Duty (SAD) under Notification No. 102/2007-cus dated 14.09.2007. The appellant, represented by the Ld. Advocate, claimed refunds for static convertors imported through various entries. The Adjudicating Authority rejected the refund claim citing discrepancies in invoices presented during clearance and sale of goods. However, it was argued that despite invoice mismatches, the serial numbers of the static convertors remained consistent, establishing the identity of the goods.

The Revenue, represented by the Ld. AR, contended that the appellant failed to provide triplicate copies of the bill of entry and sales invoice indicating VAT payment during the sale of goods, essential for refund claims. After hearing both parties and examining the records, the Tribunal found that the serial numbers of the items matched, along with other relevant entries. Consequently, the impugned order was set aside, and the appeal was allowed for remand to the Original Adjudicating Authority for verifying the goods' identity based on serial numbers. The appellant was directed to submit the triplicate copy of the bill of entry and other supporting documents within three months for the refund verification process.

In conclusion, the Tribunal overturned the impugned order, remanding the case for further verification of goods' identity based on serial numbers, emphasizing the submission of necessary documents within a specified timeframe for the completion of proceedings.