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TMI Blog2019 (5) TMI 829X X X X Extracts X X X X X X X X Extracts X X X X ..... claimed; (iii) documents evidencing payment of appropriate sales tax or value added tax, as the case may be, by the importer, on sale of such imported goods. The adjudicating authority appears to have done a thorough scrutiny of the documents and granted refund in full - The findings of the first appellate authority and the Tribunal are not sustainable, considering the facts and circumstances of the case, as the adjudicating authority himself was satisfied that amount of claim for refund in full was sustainable. Appeal allowed - decided in favor of appellant. - Civil Miscellaneous Appeal Nos.1991 and 1992 of 2017 And Civil Miscellaneous Petition Nos.10715, 10716 & 10717of 2017 - - - Dated:- 4-4-2019 - Mr. Justice T.S. Sivagna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of correlation of 'goods imported' versus 'goods sold in India' to arrive at a contrary conclusion, when the very same exercise has been completed by the Statutory Auditor in terms of the stipulation contained in Paragraph No.5 of CBEC Circular No.6/2008 dated April 28, 2008 who had certified that the Appellant had complied with Condition No.2 (e) (iii) of Notification No.102/2007 dated 14.09.2007? 3.Heard Mr.Joseph Prabakar, learned counsel for the appellant/importer; and Mr.S.Rajasekar, learned counsel for the respondent/Revenue. 4.The short issue which falls for consideration is whether the Tribunal was justified in dismissing the appeals filed by the appellant/importer. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n remand, the Commissioner (Appeals) vide common order dated 23.02.2016 held that the appeals were filed in time and, held that there was mismatch between the description of goods in the bill of entry and the description shown the local sale invoice. The appellant filed appeals before the Tribunal and the Tribunal vide Final Order Nos.41839 and 41840 of 2016, dated 07.10.2016, held that there was mismatch in the description between the 'goods imported', namely LLDPE/LDPE Polymers and 'goods sold' locally in India, namely, Plastic Granules . 7.Be that as it may, we are to test as to whether the Tribunal was justified in holding that the discrepancy in the goods was not in the nature of curable effect. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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