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TMI Blog2013 (11) TMI 444X X X X Extracts X X X X X X X X Extracts X X X X ..... een produced. - in this case not only a Chartered Accountant s certificate was submitted but the sales tax authorities had also given certificate certifying the payment of VAT in respect of goods imported under these bills of entry in the invoices on the basis of refund has been sanctioned. - assessee have been able to show that what has been sold was only LLDPE and not LDPE and therefore I am not able to take a view that Revenue has made out a prima facie case for grant of stay against sanctioning of the refund - Prima facie case not in favour of Revenue - No Stay of refund. - Appeal No. 931/2012 - - - Dated:- 15-3-2013 - Mr. B.S.V. Murthy, J. For the Appellant: Mr R. Gurunathan, Additional Commissioner (AR) For the Respondent: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scription in the invoices, reasons thereof and why he is taking the decision. He submits that the error happened because of software being used by them and after the incident they have rectified the software and now the description is being correctly indicated in the invoice. He submits that appellant imports LDPE/LLDPE and as observed by the Commissioner, whether it is LLDPE or LDPE, the same cannot be sold without payment of VAT and VAT rate is also same and the Commissioner has taken all aspects into consideration to come to a logical conclusion. 4. I have considered the submissions made by both the sides. For better appreciation I reproduce para 10 of the order-in-appeal passed by the Commissioner. I find that the conditions relatin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... addition to this observation, I also find considerable force in the argument that the mistake has happened because of the software which was being used by them and they also take note of the fact that the Chartered Accountants certificate was submitted which is one of the requirements prescribed by the Board for sanctioning refund. Further I also take note of the fact that according to CBEC circular No. 18/2010-Cus. dated 08.07.2010 the authorities have been instructed not to conduct detailed investigation if a Chartered Accountants certificate has been produced. It was submitted by the learned counsel that in this case not only a Chartered Accountants certificate was submitted but the sales tax authorities had also given certificate cer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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