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TMI Blog2018 (8) TMI 1697X X X X Extracts X X X X X X X X Extracts X X X X ..... TAT CHENNAI] considered the issue with regard to non-production of originals of Bills of Entry. Upon verification of records, there is no dispute with regard to the import of goods and payment of CVD - The appellant cannot be insisted to produce the original bills of entry - matter remanded to the original authority who shall verify the documents and decide the issue on the basis of the decision i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent ORDER The appellant is aggrieved by the rejection of SAD refund. 2. On behalf of the appellant, ld. counsel Dr. S.Krishnanandh submitted that the authorities below have rejected the refund on two grounds. Firstly, that the appellant has not produced the original Bills of Entry and secondly that the Chartered Accountant s certificate produced by the appellant is not proper. He su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een passed on. The said certificate was accompanied by ST/VAT documents also. However, the authorities below have not accepted the same stating flimsy reasons. He prayed that the refund may be granted. 3. The ld. AR Shri R. Subramaniam supported the findings in the impugned order. With regard to Chartered Accountant s certificate, he submitted that in para 9 of the adjudication order, the adjud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the decision in WIPRO Ltd. 5.1 The second issue is with regard to the rejection of the Chartered Accountant s certificate. The appellant has produced a copy of the Chartered Accountant s certificate as well as various letters issued to the department in regard to the refund claim. In those letters, documents are produced along with details. Further, the Chartered Accountant s certificate i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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