2023 (11) TMI 877 - AT - Customs

Refund of SAD - Authenticity of certificate issued by the Chartered Accountant - HELD THAT - It is found that no ulterior motive of the appellant towards production of the earlier certificate has been proved. They have produced a fresh Chartered Accountant s Certificate dated 06.10.2023. The matter is remanded to the adjudicating authority - He is directed to check the veracity of the Certificate and if all other related documents are found to be in order, pass a necessary order allowing the refund claim filed by the appellant. If the refund is held as eligible, the present confirmed demand against the appellant along with interest and penalty would get set aside. Appeal disposed off.

Summary

Issues involved: Refund of SAD paid, authenticity of Chartered Accountant's Certificate, remand to adjudicating authority.

Refund of SAD paid:
The appellant was allowed a refund of Special Additional Duty (SAD) paid by them as per Notification No. 102/2007. The department initially relied on a Chartered Accountant's Certificate provided by the appellant for granting the refund claim. However, it later came to light that the certificate was not authentic, leading to the initiation of recovery proceedings and confirmation of demands against the appellant. The appellant, aggrieved by this decision, approached the Tribunal.

Authenticity of Chartered Accountant's Certificate:
The appellant contended that the production of a Chartered Accountant's Certificate was not mandatory under Notification No. 102/2007-CUS and was not a condition precedent. They explained that they had entrusted a third party to obtain the certificate and were unaware that the Chartered Accountant in question had passed away. The appellant submitted a fresh Chartered Accountant's Certificate dated 06.10.2023, with verified membership details. Citing a previous Tribunal decision in a similar case, the appellant requested a remand to the adjudicating authority for consideration of the new certificate.

Remand to adjudicating authority:
After hearing both parties and examining the documents, the Tribunal found no evidence of malafide intent on the part of the appellant in submitting the earlier certificate. Considering the submission of a fresh Chartered Accountant's Certificate, dated 06.10.2023, the Tribunal decided to remand the matter to the adjudicating authority. The authority was directed to verify the authenticity of the certificate and, if all related documents were in order, to pass an order allowing the refund claim. If the refund was deemed eligible, the confirmed demand against the appellant, along with any interest and penalty, would be set aside. The appeal was thus disposed of.