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TMI Blog2019 (2) TMI 1184X X X X Extracts X X X X X X X X Extracts X X X X ..... g the CA Certificate it is clear that not only the Bill of entry No. but the invoice No. as well as the date of the payments made are mentioned. Thus three of these documents when read together are sufficient to prove that three of these documents speak about such transaction and such details as are mentioned in the invoices 192-194 and 196. Once, this is the fact the difference in the truck No. on VAT 38 is nothing beyond merely a typographical error. The adjudicating authority has committed an error while not looking into the CA Certificate as the corroboration to the invoices as well as the VAT 38 challans. In fact, no other document was required. The finding that, the documents evidencing the same are not produced is therefore opine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... / 04.03. 2014Polished Marble Slab 1503.45 953086 260475.50 260475.50 2008222658/05.03.2014 Cash 3 4792854/03.03.2014 Polished Marble Slab 1479.55 934799 255477.70 255477.70 2008216731/04.03.2014 Cash Both these refunds in respect of 4% SAD paid on the goods were adjudicated initially vide Order-in-Original No. 32 dated 07.08.2014 vide which the refund claims of ₹ 1,02,087/- and ₹ 1,82,898/- (total of ₹ 2,84,985/-) was sanctio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and perusing the entire record, I observe and opine as follows: The impugned refunds were claimed qua 4% of additional duty of customs availing exemption of Notification No. 102 dated 14.09.2007. The Notification reads as follows: 2. The exemption contained in this notification shall be given effect if the following conditions are fulfilled: (a) The importer of the said goods shall pay all duties, including the said additional duty of customs leviable thereon, as applicable, at the time of importation of the goods; (b) The importer while issuing the invoice for sale of the said goods, shall specifically indicate in the invoice that in respect of the goods covered therein, no credit of the additional duty of customs levie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rused. A joint perusal reflects that the invoices have the details of the Bills of Entry numbers, amount of SAD paid. Numbers of the trucks hired for delivery of articles mentioned in the invoice, name of the buyer and appellant as the sender in invoice. Numbers are also specifically mentioned in each of the invoice as 192, 193, 194 and 196 with respective dates. Four of these invoices mentions the truck Nos. Perusal of Form VAT 38 shows that the invoice Nos. i.e. 192-194 and 196 are mentioned in the VAT 38 challan. The said mention is sufficient to hold that the VAT Challans are with respect to such Truck Nos. as are mentioned in the invoice bearing aforesaid Nos. Now, perusing the CA Certificate it is clear that not only the Bill of entry ..... X X X X Extracts X X X X X X X X Extracts X X X X
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