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TMI Blog2018 (6) TMI 486X X X X Extracts X X X X X X X X Extracts X X X X ..... ich allows the importer to file refund claim of SAD on producing evidence that VAT has been discharged on sale of the imported goods. This being so, it cannot be insisted that the respondents have to show the CVD as receivables immediately after the import of the goods - refund rightly allowed - appeal dismissed - decided against Revenue. - Appeal No. C/344/2012 - Final Order No. 41390 / 2018 - D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d produced only the Chartered Accountant s certificate which is not sufficient to establish whether the duty incidence has not been passed on to another. The Chartered Accountant has certified vide his certificates dated 31.12.2008, 14.1.2009, 28.1.2009 and 4.3.2009 that the burden of 4% SAD has not been passed on to the buyer and that the same is shown as recoverable in the books of accounts of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rest under section 27 of the Customs Act, 1962. It is submitted that the instructions given in this circular are applicable to normal refund of customs duty and interest under section 27 and not for SAD refund which has been covered by the conditions prescribed in Notification No. 102/2007. To establish that CVD has not been passed on to the applicant for refund of SAD is required to submit a cert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lance sheet after sale of the goods in India and Chartered Accountant s certificate was produced. The Chartered Accountant s certificate produced cannot be brushed aside on flimsy grounds. She places reliance on the decision of Equinox Solutions Ltd. Vs. CC, Mumbai 2011 (272) ELT 310. 4. Heard both sides. 5. The only ground raised by the ld. AR is that the amount was not shown as receivabl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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