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TMI Blog2024 (1) TMI 1293X X X X Extracts X X X X X X X X Extracts X X X X ..... n the imported goods with the invoices of sale is acceptable in lieu of the original documents, which has been followed by the Tribunal in the case of M/S. WIPRO LTD. VERSUS COMMISSIONER OF CUSTOMS, CHENNAI [ 2018 (4) TMI 1468 - CESTAT CHENNAI] . It is also on record that the original authority has also noted that the summary of sales against each Bill of Entry has been certified both by the Chartered Accountant and the Commercial Tax Officer. It is also seen that the statutory auditor certificate certifying that VAT on the sale invoices against each have been paid to the credit of the Government Account on due date, is taken on record by the original authority. It is also seen that the Chartered Accountant has already certified that in all ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntend to claim refund without payment of VAT. The Commissioner (A) rejected the refund claims on 7 Bills of Entry on the ground that the original Bills of Entry and TR-6 challans were not available. In appeal No. C/961/2012, the department is in appeal against the 41 Bills of Entry where the refund is allowed on the ground that the assessee had not satisfied the conditions of the Notification No.102/2007-Cus dated 14.9.2007 in as much as the description of the goods were different in the Bill of Entry when compared with the VAT invoices for the same. In appeal No. C/1056/2012 the assessee is in appeal against the 7 Bills of Entry which have been rejected by the Commissioner (A) on the ground that original Bills of Entry and TR-6 challans we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowed by the Commissioner (A). He also relied upon the following judgments: (i) Overseas Polymers Pvt. Ltd. vs. Commissioner of Customs (Appeals-II), Chennai: 2021 (378) ELT 231 (Tri.-Chennai) (ii) P.P. Products Ltd. vs. Commissioner of Customs, Chennai: 2019 (367) ELT 707 (Mad.) 4. Heard both sides. The circular dated 28.4.2008 at para 5.1 states that a certificate from statutory auditor/Chartered Accountant who certifies the importer s annual financial accounts under the Companies Act or any statute, correlating the payment of ST/VAT on the imported goods with the invoices of sale is acceptable in lieu of the original documents, which has been followed by the Tribunal in the case of Wipro Ltd. (supra) which is reproduced below. 4.1 The Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant has produced the Chartered Accountant s Certificate along with the reconciliation statement. The Chartered Accountant has verified the accounts and stated that the appellants are eligible for the refund in respect of SAD paid by them. The correlation sheet is also enclosed along with the Chartered Accountant s Certificate to show the description of the goods in the Bills of Entry and the VAT paid for the goods as evidenced by the sales invoices. The appellant has sufficiently proved and fulfilled the requirements as per the Notification No. 102/2007-Cus., dated 14-11-2007. In the decision relied by the Learned Counsel for the appellant, the Hon ble High Court has held in favour of the appellant/importer. After perusal of the doc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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