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TMI Blog2019 (3) TMI 1949X X X X Extracts X X X X X X X X Extracts X X X X ..... t is seen that the description shown in the bill of entry is as per the nature or classification of goods whereas in the sales invoices only grades are shown. The department does not have a case that goods were not imported or sold. The sales invoices, Bill of Entry together with Chartered Accountant Certificate is produced by assessee along with refund claim. All these documents together would d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of refund are unjustified - Appeal allowed - decided in favor of appellant. - C/42174/2014-SM - Final Order No. 40574/2019 - Dated:- 15-3-2019 - Ms. Sulekha Beevi C.S., Member (J) Shri A.K. Jayaraj, Advocate, for the Appellant. Shri L. Nandakumar, AC (AR), for the Respondent. ORDER Brief facts are that the appellants had filed refund claim under Notification No. 102/2007- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry shows description of the goods as per the purpose of classification. He, therefore, submitted that the reason for rejection stating that the specifications of the goods are different is not correct. It is also pointed out by him that the appellants had furnished Chartered Accountant s Certificate showing the details of the VAT paid in respect of imported goods sold by them. The allegation that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the accounts, holding that such allegation cannot sustain. 4. Heard both sides. 5. The two defects pointed out by the department for rejecting the refund claim is that the description of the goods shown in the sales invoices does not tally with the description of the goods in the bill of entry. From the submissions made, it is seen that the description shown in the bill of entry is as p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g of the certificate issued by a statutory auditor. The department does not have a case that the certificate was not issued by a statutory auditor. There is no evidence to show that the certificate does not correlate with accounts of appellant. 6. After appreciating the facts and following the decision cited supra, I am of the view that the reasons for rejection of refund are unjustified. The i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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