9911796707
TMI Blog2024 (10) TMI 466X X X X Extracts X X X X X X X X Extracts X X X X ..... uments, the appeal should then have been allowed by him. Although the appellant has stated that revenue had pointed to a discrepancy in the amount paid towards VAT / CST and SAD, it is not reflected in the orders of either the learned Original Authority or the learned Commissioner (Appeals). There is no allegation that the VAT / CST were not paid or that the CA s Certificate along with the reconciliation statement as prescribed in Boards Circular has not been submitted or is deficient in any manner etc. The impugned order rejecting the refund is not proper and is hence set aside - Appeal allowed. - Hon ble Shri M. Ajit Kumar , Member ( Technical ) Shri M. A. Mudimannan , Advocate for the Appellant Shri Harendra Singh Pal , Authorized Repr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 The learned counsel for the appellant submitted that the refund was rejected on the ground of mis-match of the description of goods and non-replying to the deficiency memo. Aggrieved the appellant preferred an appeal before the Commissioner of Customs (Appeals), Chennai who has gone through the documentary evidences submitted before hm and held that these discrepancies cannot be construed as fatal and therefore cannot be basis for rejection of refund. He however felt that the non-replying to the deficiency memo cannot be cured at the appellate stage and rejected the appeal without proper appreciation of law. The Ld. Counsel stated that the mis-match of the description of goods were as under : - Description of the goods As per Bill of Entr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as prescribed in the said notification only will apply. It permits filing of refund claim upto a period of one year from the date of payment of duty, by any person. The claimant would be entitled to refund when the prescribed documents are made available. On scrutiny of the sales invoices, it is noticed that the description and specifications of the goods in the sale invoices are different from that in the Bill of Entry. The description as mentioned in import documents reads as, Industrial cleaning machine (Armadillo 9XR-DSL, Armadillo 10X-DSL, Hakomatic B750R and Hako Jonas 900E whereas in the sale invoices the description of the goods as industrial cleaning machine is nowhere mentioned. In this regard, a Deficiency Memo (DM) was issued to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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