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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 ..... ion is whether the order setting aside the order-in-original rejecting the refund claim in respect of SAD paid at the time of import of LDPE imported under 10 bills of entry is required to be stayed or not. 2. The learned AR submitted that the original adjudicating authority had rejected the refund claim in respect of 7 bills of entry on the ground that the description in the sales invoices for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s submitted by them. He drew my attention to para 10 of the orders of the Commissioner (Appeals) and especially the last portion wherein the Commissioner (Appeals) has discussed the consequences of indicating wrong description 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 hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the description entered in the sales invoice leading the original authority to infer that the goods sold are not the same as the imported goods. Appellant is a trader and there are limited sources of supply of LDPE/LLDPE in the country and certainly none within the state. Whether the goods are imported or locally produced and whether the item sold is LDPE or LLDPE, the liability to a tax of 4% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal and does not result in any undue benefit to appellant. In 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. F ..... X X X X Extracts X X X X X X X X Extracts X X X X
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