2022 (7) TMI 986 - AT - Customs

Refund of SAD - rejection of refund on the ground of non-compliance of furnishing of Chartered Accountant s certificate and correlation certificate - HELD THAT - On perusal of the orders passed by the authorities below, it is seen that the refund claim has been rejected for non-submission of the required documents. The counsel for the appellant has submitted that they are ready to furnish the documents - In the interest of justice, the appellant has to be given a further chance to submit the documents. The impugned order is set aside. The matter is remanded to the adjudicating authority who shall give an opportunity of personal hearing to the appellant as well as for submission of documents and consider the refund claim afresh. The appeal is allowed by way of remand.

Summary

Issues:
Refund claim rejection due to non-submission of required documents.

Analysis:
The appellant filed an appeal against the rejection of their refund claim by the authorities below. The appellant failed to provide documents like Chartered Accountant's certificate and correlation certificate, leading to the rejection of the claim. The appellant's counsel requested another opportunity to submit the necessary documents. The respondent, represented by the learned AR, supported the decision of the lower authorities. After hearing both sides, the Hon'ble Member (Judicial) observed that the refund claim was indeed rejected due to non-submission of required documents. Considering the appellant's willingness to furnish the documents, the Member decided in the interest of justice to set aside the impugned order. The matter was remanded to the adjudicating authority for a fresh consideration of the refund claim, allowing the appellant to provide the necessary documents and have a personal hearing. The appeal was allowed by way of remand, providing the appellant with another opportunity to substantiate their claim.