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TMI Blog2013 (5) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... sale invoice, the relevant invoices covering sales of all the imported goods within the prescribed time limit have not been produced by the respondent even at this stage. The Chartered Accountant's certificate did not mention, of any of the sale invoices. This certificate does not even specify the particulars of the imported goods so as to establish a correlation. we set aside the impugned order and allow this appeal by way of remand with a request to the original authority to decide afresh on the refund claims filed by the assessee after giving them a reasonable opportunity of being personally heard. The appeal stands disposed off. The cross objections filed by the respondent are also disposed off. The stay petition also stands disposed o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... D-52/09 5. 26.02.09 03.03.09 Mar 08 573949 S.46/D-101/09 Total 2096100 The said notification had exempted the goods imported into India for subsequent sale, from the whole of the additional duty leviable hereon under sub-section (5) of Section 3 of the Customs Tariff Act, 1975 (referred to as SAD) subject to the following conditions : "2. The exemption contained in this notification shall be given effect if the following conditions are fulfilled : (a) the importer of the said goods shall pay all duties, including the said additional duty of customs leviable thereon, as applicable, at the time of importation of the goods; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of sale of the imported goods in respect of which refund was claimed. (iii) Documents evidencing payment of appropriate sale tax, such as copies of sales tax returns duly acknowledged by the sales tax authorities. All these documents were not produced by the party, who produced only copies of relevant Bills of Entry and relevant TR-6 challans. The party, however, produced a certificate from their Chartered Accountant, wherein it was certified that all the goods imported by them have been sold in India within a period of one year from the date of import and that appropriate VAT/Sales Tax had been paid on such sales in India . The adjudicating authority did not accept this certificate of the Chartered Accountant as conclusive evidence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the records filed by the respondent with their cross objections , we find that, barring a specimen copy of sale invoice, the relevant invoices covering sales of all the imported goods within the prescribed time limit have not been produced by the respondent even at this stage. The Chartered Accountant's certificate (copy produced by the respondent) is apparently based on his examination of "books and records maintained by the company in the normal course of business, the self declaration given by the company and other relevant records of the company as appropriate". There is no mention, in this certificate, of any of the sale invoices. The identity of "other relevant records of the company" is not discernible from this certificate. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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