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TMI Blog2015 (4) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... t, it bears signatures of both the importer, being the first party, and the consignment agent being the second party. There is no requirement in the statutory provisions that the Agreement should bear the signatures of the witnesses. In fact, the notification providing for refund does not require that the appellant should submit a copy of the agreement. The finding of Commissioner (Appeals) is ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Steel Sheets. In support of their claim all the documents required to be submitted in terms of Notification No. 102/2007 dt. 14.9.2007 such as Work Sheet, Sales Invoices, Documents evidencing payment of appropriate VAT/ST, certificate of Chartered Accountant certifying that burden of SAD has not been passed by the importer, self declaration of the importer that he has not passed on incidence of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fund claim. 3. Heard both sides and considered the submission. 4. In this case, the only ground for rejecting the refund is that the agreement between the importer and the consignment agent does not contain the signature of the witnesses. 4.1. I have seen the copy of the Agreement. It bears signatures of both the importer, being the first party, and the consignment agent being the second ..... X X X X Extracts X X X X X X X X Extracts X X X X
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