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2015 (3) TMI 1078 - AT - CustomsDenial of refund claim - respondents had not produced the Chartered Accountant’s certificate - respondents themselves had submitted before the original authority that the cost of coal imported has been absorbed and included in the cost of production - Held that:- Certificate issued by the Cost Accountant is dt. 11/08/2008 whereas the OIO was passed on 11/06/2008. Therefore the certificate issued by the Cost Accountant was produced before the Commissioner(Appeals) only. Unfortunately the Commissioner (Appeals) did not notice the contradictions between the replay submitted by the importer at the time of replying to the show-cause notice proposing to reject refund claim that the cost of coal had been absorbed in the cost of production and therefore by not showing that SAD was not included, there was a contradiction between the subsequent claim before the Commissioner(Appeals) and before the original authority. Moreover what exactly was the position in 2007-08 and what are provisions of requirements of Accounting Policies (Directors Responsibility Statement pursuant to Section 217(2)AA) also has not been considered in detail. It would be appropriate if the original authority reconsiders the issue by looking into the Cost Accountant’s certificate as well as the contradictions between the reply to the show-cause notice and the Cost Accountant’s certificate if any. There is also a need to examine the effect of Directors Responsibility as mentioned in the OIO. For these purposes, the matter has to be remanded to the original authority. - Matter remanded back - Decided in favour of Revenue.
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