9911796707
TMI Blog2013 (11) TMI 703X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No. 102/2007-Cus., as clarified in the circular of the Board. In this view of the matter, there can be no stay of operation of his order - Prima facie case not in favour of Revenue - Stay on refund denied. - C/344/2012 - Misc. Order No. 40046/2013 - Dated:- 2-1-2013 - Shri P.G. Chacko and Mathew John, JJ. Shri M. Rammohan Rao, DC (AR), for the Appellant. Shri R. Raghavan, A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant sold the goods across the State on payment of Central Sales Tax and subsequently claimed the above refund. On a perusal of the records, we have found that the only reason for rejection of the refund claim is unjust enrichment. The relevant sales invoices and Chartered Accountant s Certificate produced by the party were not accepted as proof of the incidence of SAD having been retained by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appropriate Central Sales Tax in case of Inter-State sales should be shown to have been paid by the claimant. The Circular further laid down, having regard to the enormous/voluminous records involved in the sale of imported goods, that Chartered Accountant s Certificate could be produced to prove payment of appropriate Sales Tax/VAT/CST on the imported goods which suffered SAD. 4. After care ..... X X X X Extracts X X X X X X X X Extracts X X X X
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