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TMI Blog2024 (6) TMI 1268X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 where it is stated that the importer, while issuing the invoice for sale of the said goods, shall specifically indicate in the invoice that in respect of the goods covered therein, no credit of the additional duty of customs levied under sub-section (5) of Section 3 of the Customs Tariff Act, 1975 shall be admissible. Facts being so, it is an admitted fact that the amount paid by the appellant as 4% SAD is not passed on to the buyers and the said aspect was confirmed by the statutory auditor of the appellant while issuing certificate on 05.06.2012. The issue is squarely covered by the decisions of the Tribunal relied by the appellant in KORADIA EXPORTS (INDIA) PVT. LTD. VERSUS COMMISSIONER OF CUSTOMS (EXPORTS) , MUMBAI [ 2018 (6) TMI 944 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the statutory auditor, the adjudication authority allowed refund partially. An amount of Rs. 3,29,226/- was allow against refund claim of Rs. 5,92,973/- and said amount is also credited to the Consumer Welfare Fund. Aggrieved by said order, an appeal was filed before the Commissioner (Appeals) and the Commissioner (Appeals) vide impugned order upheld the order of the adjudication authority. Aggrieved by said order, present appeal is filed. 2. When the appeal came up for hearing, learned counsel for the appellant submits that they have submitted the refund application with sufficient documents and also the application was supported by certificate issued by the Chartered Accountant, supported with statement showing the calculation of refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rrelation sheet enclosed herewith). 3. The learned counsel further submits that the issue is no more res integra. The issue regarding defect alleged in such CA certificates were considered by the Tribunal in the matter of Koradia Exports (India) Private Ltd. Vs. CC, Mumbai 2018 (362) E.L.T. 336 (Tri.-Mumbai) and it is held that- 5. We have heard both sides and perused the case records. We find that the lower authorities have rejected the refund claims on the ground that the Balance Sheet for the year ending 31-3-2008 does not show the refund amount as receivables. We find from the Chartered Accountant certificate that they had accounting practice of showing the sad amount in purchase account and afterwards in next year when they received th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cate has not categorically explained how ACD has not been passed on, there are no specific observations as to why the worksheet or the CA s certificate cannot be accepted and what are the defects in the certificate/worksheet. On the other hand, we find that several orders have been passed by the officers of the department sanctioning refund in respect of the same appellant. In some of these cases, the very same Chartered Accountants have given the certificates and department has not even taken care to check whether those certificates are different from the present one. When the same appellant is able to get refund on the basis of very same facts, very same certificates and on the very same goods, it is not understandable how this particular ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ard s circular refers to Chartered Accountant within the meaning of Section 2(1)(b) of the Chartered Accountants Act, 1949. However, it is clarified that the custom field formations shall accept the certificate given only by such a Chartered Accountant who either certifies the importer s financial records under the Companies Act, 1956 or any ST/VAT Act of the State Government or the Income Tax Act, 1961 in order to fulfill the obligation to show that unjust enrichment is not attracted . The very purpose of requiring a certificate to be produced by a professional Chartered Accountant and insisting on the fact that the Chartered Accountant should be one who is responsible for auditing the companies accounts either statutorily is to ensure tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hall specifically indicate in the invoice that in respect of the goods covered therein, no credit of the additional duty of customs levied under sub-section (5) of Section 3 of the Customs Tariff Act, 1975 shall be admissible. Facts being so, it is an admitted fact that the amount paid by the appellant as 4% SAD is not passed on to the buyers and the said aspect was confirmed by the statutory auditor of the appellant while issuing certificate on 05.06.2012. As regarding the objections made by lower authority, issue is squarely covered by the decisions of the Tribunal relied by the appellant, it is settled that once CA certificate is produced and in the absence of any allegation of fraud or collusion, such certificate is sufficient to grant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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