9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (11) TMI 973 - AT - CustomsRefund of SAD - certificate issued by the Chartered Accountant was not authentic - principles of unjust enrichment - HELD THAT - It is found that identical issue came up before this Tribunal in the case of M/S. SKYLARK OFFICE MACHINES VERSUS COMMISSIONER OF CUSTOMS (PORT) , KOLKATA 2023 (11) TMI 877 - CESTAT KOLKATA , wherein this Tribunal observed On perusal of records, we find 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. Therefore, following the ratio of the cited case law, we remand the matter to the adjudicating authority. As on the identical facts, this Tribunal has remanded the matter back to the adjudicating authority, observing that no ulterior motive of the appellant towards production of the earlier certificate has been proved and they have produced a fresh Chartered Accountant s Certificate. Therefore, following the precedent decision on the identical issue, matter remanded back to the adjudicating authority with the direction to check the veracity of the certificate issued by the Chartered Accountant and other relevant documents. Appeal allowed by way of remand.
Issues involved:
The issues involved in the judgment are the validity of the Chartered Accountant's Certificate submitted for refund claims under Notification No.102/2007-CUS dated 14.09.2007 and the subsequent initiation of recovery proceedings due to the certificate being found not authentic. Issue 1: Validity of Chartered Accountant's Certificate The appellant filed refund claims under Notification No.102/2007-CUS dated 14.09.2007 and was granted a refund of SAD based on the Chartered Accountant's Certificate. However, it was later discovered that the certificate was not authentic, leading to the initiation of recovery proceedings. The appellant argued that the production of the certificate was not mandatory under the said notification and that they were unaware of the certificate's authenticity issues as they had entrusted a third party to obtain it. The appellant requested a remand back to the adjudicating authority to consider a fresh certificate issued by a Chartered Accountant. The Tribunal, citing a previous case, remanded the matter back to the adjudicating authority, noting that no ulterior motive was proven in the production of the earlier certificate, and a fresh certificate had been submitted. The Tribunal directed the authority to verify the new certificate and relevant documents, and if found in order, to approve the refund claim, thereby setting aside the confirmed demand against the appellant along with any associated interest and penalty. Outcome: The appeal was disposed of by way of remand, with the Tribunal directing the adjudicating authority to verify the authenticity of the new Chartered Accountant's Certificate and other relevant documents. If found acceptable, the authority was instructed to approve the refund claim, leading to the setting aside of the confirmed demand against the appellant, including any interest and penalty.
|
