9911796707
TMI Blog2024 (8) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... purpose of the statute has not been met. However, if the requirements are procedural or directory in that they are not of the essence of the thing to be done but are given with a view to the orderly conduct of business, they may be fulfilled by substantial, if not strict compliance. The refund claim in this case is the result of an import duty exemption given by way of a conditional refund, post the import of goods. The post import procedure framed is more suited to the needs of a manufacturer importer. Some procedural relaxation can be provided to an importer trader provided that a verification is made about the claim - The certificate can be challenged, and the refund applicant confronted if discrepancies are found on a test check or othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant against Order in Appeal C. Cus. No. 1347/2014 dated 30.7.2014 passed by the Commissioner of Customs (Appeals), Chennai (impugned order). 2. Brief facts of the case are that the appellant herein filed a refund claim of Rs.2,28,822/- being the amount paid against 4% Additional Duty of Customs (ADC) for the import of Galvanized Steel Coils/Strips vide 5 Bills of Entry. The appellant claimed refund in terms of Notification No. 102/2007-Cus dated 14.9.2007 as amended and submitted the relevant documents for proof of the same. The proper officer finding certain discrepancies in the claim including the lack of endorsement regarding the ADC not being made on the sales invoices, rejected the refund claim. On appeal the Appellate Authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of such a invoice s duly approved by the Excise Authorities carrying Registration Number, no CENVAT credit can be taken. The purpose of the exemption Notification is that imported goods should not suffer the special additional duty as well as VAT/sales Tax on their sale. For the exemption from SAD under the Notification what is relevant is as to whether the VAT or GST has been paid. She relied upon the following judgments in their favour. a. Equinox Solution Ltd., Vs Commissioner of Customs (Import), Mumbai reported in 2011(272) 310 (Tri. -Mumbai) b. Novo Nordisk India Pvt. Ltd. Vs. Commissioner Of Customs (ACC Import), Mumbai reported in 2013 (292) E.L.T. 252 (Tri.- Mumbai). c. Maruti Suzuki India Ltd. Vs. Commissioner of Customs (Imports) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be taken if a clear statutory prerequisite which effectuates the object and the purpose of the statute has not been met. However, if the requirements are procedural or directory in that they are not of the essence of the thing to be done but are given with a view to the orderly conduct of business, they may be fulfilled by substantial, if not strict compliance. 5. The refund claim in this case is the result of an import duty exemption given by way of a conditional refund, post the import of goods. The post import procedure framed is more suited to the needs of a manufacturer importer. Some procedural relaxation can be provided to an importer trader provided that a verification is made about the claim. It is perhaps for this reason that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich we have perused, do not indicate the SAD paid. Cenvat credit can be availed only when the invoices are issued by a manufacturer or an importer or a registered dealer. Inasmuch as the appellant is not a registered dealer, the question of taking credit on the strength of invoices issued by him does not arise at all. Further the invoices do not indicate the amount of SAD paid. in the absence of such a detail, the question of availing Cenvat credit also does not arise. Thus, the object and purpose of the declaration is achieved in the present case. The appellant has paid SAD at the time of importation and they also paid Sales Tax/VAT while selling these goods and therefore, the appellant is rightly entitled for the benefit of refund under t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
