9911796707
TMI Blog2024 (3) TMI 993X X X X Extracts X X X X X X X X Extracts X X X X ..... refund of 4% SAD. During March 2009 to January, 2010, they have imported the goods and cleared the same by paying 4% SAD. Thereafter on subsequent sale of the imported goods, they have filed refund application for refund of 4% SAD paid. Alleging non-compliance of the Notification No.102/2007, Respondent issued a deficiency memo and after hearing the Appellant, impugned order is issued rejecting the refund claim on the ground that Appellant failed to comply with the mandatory condition of Notification No. 102/2007-Cus dated 14.09.2007. Aggrieved by said Order, appeal was field before the Commissioner (Appeals). However Appellate authority dismissed the appeal on the ground that the Appellant failed to comply with the mandatory condition of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t also draw our attention to various case laws including: i. M/s Tecil Chemical Vs CCE (2003 (151) E.L.T 136 (CEGAT) ii. Commissioner of Central Excise, Kanpur Vs Corona Cosmetics & Chemicals (P) Ltd (2000 (118) E.L.T 356 (Tri.) iii. Commissioner of Central Excise Vs M/s Minerva Mills (2002(14) E.L.T 117) iv. M/s Toyota Kirloskar Motor Ltd Vs CCE (2005 (187) E.L.T 499 v. M/s Bripranil Industreis Ltd Vs CC, Bangalore (2006 (199) E.L.T 431 (Tri.Bang) vi. M/s Equinox Solutions Ltd Vs Commissioner of Customs, Ahmedabad (2017 (357) E.L.T 1041 (Tri.Ahmed) vii. M/s Systronics (India) Ltd Vs Commissioner of Customs, Bangalore (2019 (370) E.L.T 945 (Tri. Bang) viii. M/s Mirc Electronics Ltd Vs Commissioner of Customs, Ahmedabad (20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... son. 4. Ld. Counsel also draw our attention to the Circular No. 16/2008-Cusdated 13.10.2008 (vii) Unjust enrichment and its Certification by Chartered Accountants : It is represented by the trade that for the purpose of satisfying the condition that burden of 4% CVD has not been passed on by the importer to any other person, a certification from an independent Chartered Accountant may be accepted by the Customs authorities. 5. In addition to that, Ld. Counsel draw our attention to the Circular No. 18/2010-Cus dated 08.07.2010 6. Some field formations have also raised certain doubts whether the audited Balance Sheet and Profit and Loss Account have to be examined in respect of the current financial year for scrutiny of unjust enrich ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in 2014 (309) E.L.T 29 (Kar)) held that:- 6. In Para No. 5 of the Tribunal's order, it is observed that 'there is no dispute that all the conditions in terms of the Notification have been fulfilled excepting the unjust enrichment aspect which has been as submitted by the learned Counsel, prescribed by the Board'. Therefore, it is not open to the learned Counsel for the Revenue to contend that before this Court though the terms of the notification has not been complied with but the same has been considered and the point that was argued before the tribunal is only to prove unjust enrichment aspect. Section 28D of the Act states that there arise a presumption that the incidence of duty has been passed on to the customers. It also states th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bangalore (2019 (370) E.L.T 945 (Tri. Bang). Ld. Counsel also submits that Lower authority is bound to allow refund application based on the certificate issued by Chartered Accountant. To support the same, Ld. Counsel relied on the decision in M/s Mirco Electronics Ltd. Vs. Commissioner of Customs, Ahmedabad (supra). Hence rejection of the refund claim alleging non-compliance with the Notification No. 102/2007 dated 14.09.2007 is also unsustainable. 9. Ld. AR reiterated the finding in the impugned order and submits that as per the Notification No. 102/2007 dated 14.09.2007, the importer is liable to produce the certificate from Chartered Accountant to the satisfaction of the proper officer and if proper officer is not satisfied by the cert ..... X X X X Extracts X X X X X X X X Extracts X X X X
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