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TMI Blog2022 (4) TMI 949X X X X Extracts X X X X X X X X Extracts X X X X ..... efund against stock not sold out, is not at all applicable to the Appellant case. There is a clear findings of the Hon ble Madras High Court in JOHNSON LIFTS PVT. LTD. VERSUS ASSTT. COMMR. OF CUS. (REFUNDS) , CHENNAI [ 2021 (2) TMI 401 - MADRAS HIGH COURT ] concerning the admissibility of CA certificate along with original sale invoice wherein it was clearly stipulated that the respondent-department is bound to accept the description of goods in the import documents as well as sale invoice to be one and the same, on the strength of the certificate/correlation statement issued by the Statutory Auditor (Chartered Accountant). The appellant is entitled to refund alongwith applicable interest - appeal allowed - decided in favor of appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nplate , T.M.B.P . C.B.E.C. vide Circular No. 15/2010- Cus. Dated 29.06.2010 also brought out such types of fraudulent practices are carried out by the trade to claim refund. 3. In its Order-in-Appeal confirming the said finding learned Commissioner of Customs (Appeals) Mumbai-1, had stated as follows: 7. It is a fact that the Appellant produced the Sales Invoices showing only abbreviated or incomplete or short description of the goods sold which failed to establish the nexus or correlation between the goods imported and goods sold in the local market. The adjudicating authority rejected the refund claim in the light of the Circular No. 15/2010-Cus dated 29.06.2010 stating that the Appellant manipulated the facts by not showing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting the payment of ST/VAT on the imported goods (in respect of which refund is claimed) with the invoices of sale, would be required along with the original tax / duty payment documents as proof of payment of appropriate ST/VAT for the purpose of para 2(d) (e) of the said notification. (underlined to emphasise) 5. In the instant case Statutory Auditor namely Chartered Accountant had issued certificates in respect of all five refund claims, which are also annexed to the appeal memo at page 51, 61, 86 ,126, 169 and noted in the Order-in-Original as well as Order-in-Appeal, which were also produced along with original sale invoices. Therefore, erroneously applying CBEC Circular No. 15/2010-Cus dated 29.06.2010 concerning filing o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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