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TMI Blog2020 (2) TMI 1085X X X X Extracts X X X X X X X X Extracts X X X X ..... cessor, still proceeded to decide the case on merit, based on the available records, without providing an opportunity to the assessee on account of change, in violation of the principles of natural justice. The Adjudicating Authority has given a categorical finding on the payment of Sales Tax/VAT as also the correlation of VAT/Sales Tax with goods sold in the Order-in-Original which is duly supported by the certificate of a qualified Chartered Accountant, which fact has not at all been disputed by the Revenue which in effect proves that the Adjudicating Authority had no such difficulties insofar as correlations, etc., are concerned. The above findings in the Order-in-Original is based on the verification of relevant documents like the in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terial was exhausted or left unsold; etc. 2. When the matter was taken up for hearing, Shri. Ramesh Ananthan, Ld. Advocate appeared for the assessee and Shri. S. Balakumar, Ld. Authorized Representative (Assistant Commissioner) appeared for the Revenue. 3. Ld. Advocate for the assessee submitted at the outset that the appeal relates to the period July 2010 to September 2010, an identical issue has already been decided by this very Bench of the Tribunal in the case of M/s. Tarajyot Polymers Ltd. v. Commissioner of Customs, Chennai ors. in Customs Appeal No. 42373 of 2014 and other connected appeals, wherein even the assessee herein was also one of the appellants and that this Bench vide Final Order Nos. 40995-41001/2018 dated 26. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision in the case of CC, Chennai vs Shri Ram Impex India (P) Ltd. 2014 (300) E.L.T. 126 (Tri. - Chennai). Following the same, we hold that the rejection of refund on this ground is not correct and requires to be set aside which we hereby do. 7. Further, the Adjudicating Authority has given a categorical finding on the payment of Sales Tax/VAT as also the correlation of VAT/Sales Tax with goods sold in the Order-in-Original which is duly supported by the certificate of a qualified Chartered Accountant, which fact has not at all been disputed by the Revenue which in effect proves that the Adjudicating Authority had no such difficulties insofar as correlations, etc., are concerned. The above findings in the Order-in-Original is based ..... X X X X Extracts X X X X X X X X Extracts X X X X
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