2019 (2) TMI 446

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..... ellant failed to produce the triplicate copies of bill of entry, the sales invoice indicating that the VAT has been paid at the time of sale of the goods and the same is required to be made by the appellant while claiming the refund - appeal allowed by way of remand to the Original Adjudicating Authority to verify the identity of goods as per serial number. - C/2426-2429/2012-DB - Final Order No. .....

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..... has been claimed under the above notification is pertaining to static convertor imported by them by way of various entries during the relevant time. The Ld. Adjudicating Authority has rejected the refund claim availed by the appellant on the ground there is mismatch in their invoice produced along with appeals in respect of bills of entries at the time of clearance of goods vis-a-vis those issue .....

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..... perusal of the record we find that in the cases Sr. No. of items would match along with the other relevant entries. In the circumstances we set aside the impugned order and allow the appeal by way of remand to the Original Adjudicating Authority to verify the identity of goods as per serial number. The appellant is also directed to produce the triplicate copy of the bill of entry (in original/cer .....

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