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TMI Blog2016 (11) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... to overcome such difficulties, that the CBEC vide their Circular dated 28.4.2008 as well as subsequent Circular dated 13.10.2008 has made the requirement that such correlation is to be examined and certified by the statutory auditor/CA after examining the books of accounts of the importer - Appeal allowed. - C/21252, 21253, 21254/2015 & C/23044/2014 - Final Order No. 21031 – 21034 / 2016 - Dated:- 27-10-2016 - Shri S. S. Garg, Judicial Member And Shri V. Padmanabhan, Technical Member Shri J. C. Patel, Advocate For the Appellant Shri Parashiva Murthy, AR For the Respondent ORDER Per V. Padmanabhan The present four appeals cover the same dispute and hence are disposed of with this common order. The appeal No. C/23044 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions have been given by CBEC vide their No.6/2008-Cus. dated 28.4.2008 which was followed by Circular No.16/2008-Cus. dated 13.10.2008. He submitted that all necessary documents as required under the Notification as well as the Circulars have been submitted before the Asst. Commissioner, however, he rejected these claims. (ii) The rejection was mainly on the ground that the imported goods cannot be correlated with the local sale invoices on which VAT stands paid. The Commissioner (A) s in his order dated 11.6.2014 has upheld the main objection of the adjudicating authority that the description of the goods in the import invoice as well as the sale invoices for domestic sales do not correlate. In respect of the other appeals covered by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he imported goods and those locally sold on payment of VAT has not been established beyond doubt. He explained some of the misgivings of the authorities below, such as: * The bill of entry number and date found in the local sale invoices are rubber stamped and are not part of the computerised invoices raising doubt about their genuineness. The doubt becomes further strengthened in view of the fact that local sale invoices have been issued by M/s. RJ Marketing, who are said to be the consignment agent of the importer/appellant. However, none of the local invoices reveal the fact that these sales are on behalf of the appellant. He further placed reliance on the decision of the Tribunal in the case of Proflex Systems vs. CC, Ahmedabad: 2014 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SAD paid at the time of import in cases where such goods are resold after import on payment of appropriate VAT. The Notification as well as the Circulars notified by the CBEC for such refund claims requires the submission of documents from which the correlation between the two can be established. It is on record that such documents have been submitted. The main misgiving on the part of the Revenue authorities is that the correlation cannot be established beyond doubt. It is a fact that goods are imported in bulk and the goods imported in any particular bills of entry gets sold in piece-meal under several invoices. It is difficult for Revenue authorities to establish correlation between import invoices and the local sales made in piece-meal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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