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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 ..... denial of refund claimed by appellant of the 4% of Special Additional Duty (SAD) of customs. The appellant imported prime reinforcing steel bars under various Bills of Entry and paid customs duty including the additional duty of customs (SAD). Subsequently, these goods were sold on payment of VAT and claims for refund of the originally paid SAD were filed before the jurisdictional Asst. Commissioner in terms of customs Notification No.102/2007-Cus. dated 14.9.2007. The original authorities rejected these refund claims. When the order was challenged before the Commissioner (Appeals), Cochin, the same were upheld, hence the present appeals. 2. Heard Shri J. C. Patel, learned advocate for the appellant and Shri Parashiva Murthy, learned AR f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat minor variations in descriptions in the import invoice as well as those issued for domestic clearance should be accepted especially in view of the fact that the appellant has submitted a certificate from the statutory auditor / Chartered Accountant who has certified, after examining the appellant s annual financial accounts, to the effect that the payment of VAT on the local sale invoices is co-relatable with the SAD paid on imported goods. (iv) In addition, he submitted that the local sale invoices individually indicate the corresponding bill of entry number and date in which the goods have been imported. (v) He finally took support of the decision of the Tribunal in the case of Shri Ram Impex India (P) Ltd. 2014 (300) E.L.T. 126 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices. 5. In all the four appeals before us, the common issue is the grant of refund of SAD paid at the time of import by the appellant. The claim for refund has been decided under Customs Notification No.102/2007-Cus. dated 14.9.2007. The refund is to be sanctioned in terms of the Notification upon furnishing of documents establishing that the goods imported on payment of SAD have subsequently been sold in India and the appropriate VAT has been paid at the time of such sale. The Notification contemplates the correlation of the imported goods with those sold in India on payment of VAT. The dispute in the present case is that the Revenue authorities were not satisfied with such correlation on the basis of the documents submitted. We have per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcular 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. It is on record that such certificates have been submitted covering the entire imports and their subsequent local sales. There is also no dispute regarding the payment of appropriate VAT at the time of sale in India. Under the circumstances, we are of the view that rejection of the refund claims is unfair and without any basis. The decision of the Tribunal in the case of Shri Ram Impex India P. Ltd. (supra) cited by the learned advocate settles the issue in favour of the appellant. On the other hand, the case la ..... X X X X Extracts X X X X X X X X Extracts X X X X
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