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TMI Blog2018 (4) TMI 1254X X X X Extracts X X X X X X X X Extracts X X X X ..... condition is achieved by non-specification of the duty element the mere non-making of the endorsement could not have undermined the purpose of the exemption - rejection of refund claim on this ground is unjustified and requires to be set aside. Refund claim also rejected on the ground that description of the goods in the Bill of Entry does not match with the description of goods in the sales invoice - Held that: - The mere mention of grades of plastic granules in the sales invoice cannot be a ground to deny the substantive benefit of refund, when there is no dispute that appellant has sold the very same goods that have been imported - issue stands covered by the decision in the case of CC, Chennai vs Shri Ram Impex India (P) Ltd. [2013 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner (Appeals) rejected the refund claims. The appellant is thus before the Tribunal. 3.1. In Appeal C/42373/2014, the period involved is Sep.2010 to Dec.2010. The original authority sanctioned the refund of ₹ 11,96,975/- and rejected the refund claim of ₹ 63,148/-. The department as well as the appellant filed appeals before the Commissioner (Appeals) and vide Order in Appeal 1195/2014, 1196/2014 dt.21/7/2014, the Commissioner (Appeals) rejected the refund on two grounds. 3.1.a. Firstly, that the description of the goods in the Bill of Entry does not match with the description of goods in local sales invoices. The Ld.Counsel submitted that the appellant had imported various grades of plastic granules and in the Bill of En ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel argued that the consignment sale agreement copy was submitted before the original authority and no such ground was alleged by the original authority while processing the refund claim. 3.2. In Appeal C/42377/2014, the period involved is August 2010 to September 2010. The Commissioner (Appeals) rejected the refund claim on the ground that the consignment sale agreement did not mention about the sales tax liability to be on the importer/consignor. Another ground was that there was difference in the description of the goods in the Bill of Entry and the sales invoices. That in the sales invoices, the goods were mentioned as only plastic granules, whereas in the Bill of Entry, it was mentioned as LLDPE and LDPE types granules along with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in the sales invoice do not match with the Bill of Entry / Import document. The second reason is that the appellant has not produced the consignment sales agreement copy. 3.7 In appeal C/42374/2014, the period involved is Sept.2010 to January 2011. The Commissioner (Appeals) has rejected the refund claim on the issue that the description of the goods in the Bill of Entry do not match with the description of the goods given in the local sales invoice. 4. The Ld.AR. Sh.K.Veerabhadra Reddy appeared on behalf of the revenue and argued the matter. He submitted that in the Bill of Entry the goods are described as LLDPE, HDPE, polypropylene etc. Whereas in the sales invoice, the goods are shown as merely plastic granules. The appellant has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he decision in the case of CC, Chennai vs Shri Ram Impex India (P) Ltd. 2014 (300) E.L.T. 126 (Tri. Chennai). Following the same, we hold that the rejection of refund on this ground is not correct and requires to be set aside which we hereby do. c. The Commissioner (Appeals) has rejected the refund stating that the appellant has not produced the consignment sale agreement copy. In appeal C/42377/2014, it is seen that appellant has produced consignment sale agreement copy and the reason for rejection is stated that there is no mention in the agreement that the liability to pay sales tax is fixed on the consignor / appellant. The Ld.Counsel has submitted that the agreement copy was furnished before the adjudicating authority. When th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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