2023 (7) TMI 549 - AT - Customs

Refund of SAD - rejection on the ground that Chartered Accountant s Certificate submitted by the respondent did not clearly state as to whether the duty burden was passed on to another - N/N. 102/2007-Cus. dated 14.09.2007, as amended by N/N. 93/2008 dated 01.08.2008. HELD THAT - The objection raised by the Department is that the certificate pertains to the period from April to June 2011 and hence, the Bills-of-Entry pertaining to the period from February to March 2011 are not covered by the certificate. It is not understanding as to how such a contention is raised by the Department. Apart from stating that the Chartered Accountant has not verified the duty paid for the period from February to March 2011, there is no evidence put forth by the Department to disprove the credence of the Chartered Accountant certificate. There are no merits in the appeal filed by the Department. The same is dismissed.

Summary

Issues Involved:
Department's appeal against refund sanctioning authority's decision u/s Notification No.102/2007-Cus. dated 14.09.2007, as amended by Notification No.93/2008 dated 01.08.2008.

Summary:

Issue 1: Refund Claim and Chartered Accountant's Certificate

The respondent filed a refund claim for SAD u/s Notification No. 102/2007-Cus. The original authority sanctioned the refund, but the Department challenged it due to ambiguity in the Chartered Accountant's Certificate. The Department contended that the certificate did not clearly state if duty burden was passed on to another. The Commissioner (Appeals) upheld the refund sanction, leading to the Department's appeal before the Tribunal.

Details:
The Department argued that the Chartered Accountant's certificate did not specify scrutiny of books for the period from February to March 2011, raising doubts on the refund's legality. Despite the certificate mentioning the duty in the balance sheet, the Department questioned its validity. The Tribunal noted the lack of evidence disproving the certificate's credibility and dismissed the appeal.

Key Points:
- The Department appealed against the refund sanctioning authority's decision u/s Notification No.102/2007-Cus.
- The Department challenged the refund due to ambiguity in the Chartered Accountant's Certificate regarding duty burden passing.
- The Tribunal found no merit in the Department's appeal and upheld the refund sanction.

This summary provides a detailed overview of the issues involved in the legal judgment, focusing on the refund claim and the Chartered Accountant's Certificate's validity.