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TMI Blog2010 (7) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... f law that the certificate issued by the Chartered Account would automatically enable the person to get exemption in the absence of any other evidence to support that he is entitled to refund. - 344 OF 2009 - - - Dated:- 22-7-2010 - CORAM: THE HON'BLE MR.JUSTICE F.M.IBRAHIM KALIFULLA and THE HON'BLE MR.JUSTICE M.M.SUNDRESH For petitioner: Mr. K.Ravi AnanthaPadmanabhan, Sr.Central Government Standing Counsel. For R1: No appearance For R2: Tribunal ORDER (Order of the Court was made by M.M.SUNDRESH, J.) The appeal has been filed by the revenue challenging the order passed by the Tribunal in CESTAT Final Order 253/2005 dated 11.6.2007 whereby the order passed by the commissioner confirming the Order-in-Original ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te issued by the Chartered Accountant. Hence, the revenue has come on an appeal challenging the order passed by the Tribunal. 4. Heard Mr.Ravi Anantha Padmanabhan, Senior Central Government Standing Counsel appearing for the appellant and though notice was served, none appeared for the first respondent. 5. Learned counsel for the appellant submitted that in spite of the opportunity provided by the authorities, the respondent has not produced any evidence in support of the claim except relying upon the certificate issued by the Chartered Accountant. Learned counsel further submits that a conjoint reading of Section 27 and Section 28 C and D of the Customs Act, 1962 shows that the onus is on the importer seeking refund to satisfy the auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hartered Accountant to substantiate its case. The certificate issued by the Chartered Accountant is merely a piece of evidence acknowledging certain facts. The authorities cannot merely act upon the certificate. If such an interpretation is given, then there is no need for authorities to decide the issue of refund. In other words, the certificate issued by the Chartered Accountant would prevail over the consideration of the issues before the authorities. Such a situation has not been contemplated under the Act. Further, Section 27 mandates on the importer to produce such documents or other evidence while seeking refund to establish that the amount of duty in relation to which such refund is claimed, has not been passed on by him to any othe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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