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2018 (4) TMI 1468 - AT - Service TaxRefund of SAD - rejection on the ground that only photocopies of the Bills of Entry TR6 challans and sales invoices were produced by the appellant - N/N. 102/2007 dated 14.9.2007 - Held that - there is no requirement of producing the originals before the refund sanctioning authority - the authorities below cannot insist that the appellant has to produce the original document - rejection of refund set aside - appeal allowed - decided in favor of appellant.
Issues:
Refund claim rejection based on non-production of original documents. Analysis: The appellant filed a refund claim for special additional duty (SAD) under Notification No. 102/2007 but faced rejection due to not submitting original Bills of Entry, TR6 challans, and sales invoices. The original authority and Commissioner (Appeals) upheld this decision. The appellant argued that producing originals may not be practical and provided copies along with a Chartered Accountant's certificate. The appellant emphasized that the notification only required document copies, citing Circular No. 16/2008-Cus. and a Tribunal decision in Commissioner of Customs Vs. Camco Multi Metal Ltd. The AR reiterated the rejection grounds. Upon review, the Tribunal noted that the rejection was unjustified as the notification did not mandate original document submission. The appellant had provided copies and a Chartered Accountant's certificate. Referring to the circular, the Tribunal found the rejection invalid. Consequently, the Tribunal set aside the rejection and allowed the appeal with any consequential relief. This judgment clarifies that under Notification No. 102/2007, the refund sanctioning authority cannot insist on original document submission. The Tribunal emphasized that copies sufficed, especially when supported by a Chartered Accountant's certificate. The decision aligns with Circular No. 16/2008-Cus. and a relevant Tribunal precedent, emphasizing that original documents are not mandatory for refund claims under the specified notification.
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