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TMI Blog2015 (10) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... and further clarificatory certificate from C.A. before Commissioner, Commissioner has neither whispered nor given any finding on such vital documents –VAT/CST payment, copies of challan evidencing deposit of VAT/CST which gets correlated with sale invoice, it is evidenced that VAT/CST was paid on goods sold by appellant – These facts not only establish from basic records but also reinforced by clarificatory certificate issued by Chartered Accountant – No deficiency in respect of payment of CST/VAT and that amount being shown as receivable in balance sheet – Therefore, appeal allowed with consequential relief –Decided in favour of Assesse. - C/85313/2014-Mum - Final Order No. A/34/2015-WZB/SMB - Dated:- 16-12-2014 - Shri Ramesh Nair, Memb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e same does not correlate with the Balance Sheet already submitted by the importer. The C.A. Certified Annexure S also is found to be not correlating with the CST payment for the period 1-4-2010 to 31-12-2010. 3.1. Aggrieved, the appellant approached the Commissioner (Appeals), who upheld the order-in-original No. 414/2011-12, dated 20-2-2012 and rejected the appeal. The learned Commissioner (Appeals) finding is reproduced below : 9. I find that the appellant had cleared import consignment of Bras Scrap ISRI Pales against payment of full duty, inclusive of Special Additional Duty (SAD). On scrutiny of the documents by the refund section it is found that the appellant has not submitted original packing list, bill of lading certif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te was also submitted before the Commissioner (Appeals) along with their submission dated 19-9-2013. He submits that as per the clarificatory certificate of the Chartered Accountant issued on 3-10-2012, the amount of VAT paid is clearly correlating with the challans of VAT payment. The VAT amount paid through challan is also correlating with the sales invoice. Therefore, there is no doubt that the payment of VAT is established. He further submits that, as regards the issue of unjust enrichment, the amount of refund is reflecting in the balance sheet under the head Loans and Advances under Assets. The balance sheet has been audited by the statutory Chartered Accountants. The said amount shown in the balance sheet is getting correlated with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... documents before the original authority and further clarificatory certificate from the C.A. before the Commissioner (Appeals) vide letter dated 19-9-2013, the learned Commissioner (Appeals) has neither whispered nor given any finding on such vital documents. I have carefully gone through those documents which were submitted before the Commissioner (Appeals) and found that the amount of refund is clearly appearing in the balance sheet under the heading Loans and Advances . 6.1 As regards the VAT/CST payment, copies of challan evidencing deposit of VAT/CST which gets correlated with the sale invoice, it is evidenced that VAT/CST was paid on the goods sold by the appellant. These facts not only establish from the basic records but also rei ..... X X X X Extracts X X X X X X X X Extracts X X X X
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