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2024 (4) TMI 915 - AT - CustomsRefund of SAD - denial of refund claim on the ground of failure to submit necessary documents - HELD THAT - As per the Order-in-Original, the respondent produced documents and when objection was made, the representative of the respondent appeared for personal hearing and produced VAT Challan and Chartered Accountant s Certificate. However, VAT Challan does not show the Bill of Entry and for that reason it is concluded that the respondent failed to comply with the conditions stipulated in the notification. In appeal, while allowing the appeal, the Appellate Authority has given a very detailed order - Only objection is that said VAT Challan could not be correlated with the imported goods as per the Bill of Entry. There is no requirement for mentioning Bill of Entry number in the Sale Tax/VAT Authority on the sale of goods and certificate of Chartered Accountant with details linking each of the sale invoices with the corresponding Bill of Entry alone is sufficient for said correlation. There are no reason to interfere with the order passed by the Appellate Authority - appeal dismissed.
Issues involved:
The issue in the present appeal is regarding refund of 4% of Special Additional Duty (SAD) in terms of Notification No. 102/2007-Cus., dated 14-9-2007. Details of the Judgment: Issue 1: Refund of Special Additional Duty (SAD) The respondent imported goods against Bills of Entry No. 228798, dated 4-8-2008 & 230619, dated 27-8-2008, and cleared them by paying appropriate Customs duty along with Rs. 5,87,075/- as 4% SAD refund. A refund application was submitted after the sale of goods, but was rejected by the Adjudication Authority for not providing necessary documents like Sale Tax Authority certificate, summary of sales certified by the Chartered Accountant, and hard copies of sale invoices. The Commissioner (Appeals) allowed the appeal, noting that the statutory Auditor furnished Certificates linking each sale invoice with the corresponding Bill of Entry, and the SAD amount was included in the final accounts for 2008-09. The Revenue filed the present appeal, contending that the documents submitted were insufficient as per the relevant notification and circular. Issue 2: Compliance with Notification Conditions The Appellate Authority, while allowing the appeal, found that the respondent had indeed produced VAT Challans and a Chartered Accountant Certificate. The main objection raised was that the VAT Challan did not show the Bill of Entry, leading to the conclusion that the conditions of the notification were not met. However, the Appellate Authority held that the requirement for correlating VAT Challans with Bill of Entry did not exist, and the certificate from the Chartered Accountant linking sale invoices with Bill of Entry was sufficient for correlation. Therefore, the appeal by the Revenue was dismissed. The judgment was pronounced in the open court on 7-9-2023.
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