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2019 (3) TMI 1949 - CESTAT CHENNAIRefund of SAD - non-fulfilment of condition 2(e)(ii) of N/N. 102/2007-Cus., dated 14-9-2007 - rejection of refund stating that the description shown in the sales invoices does not match with the description shown in the bill of entries - HELD THAT:- It is seen that the description shown in the bill of entry is as per the nature or classification of goods whereas in the sales invoices only grades are shown. The department does not have a case that goods were not imported or sold. The sales invoices, Bill of Entry together with Chartered Accountant Certificate is produced by assessee along with refund claim. All these documents ‘together would definitely show that there are no discrepancies with the goods sold. The Tribunal in the case of PRECISION INFORMATIC (M) PVT. LTD. VERSUS COMMISSIONER OF CUSTOMS, CHENNAI-IV [2017 (12) TMI 1828 - CESTAT CHENNAI] has held that minor discrepancies cannot disentitle the importer from getting benefit of refund. Rejection on the ground that Chartered Accountant’s Certificate is not proper for the reason it is issued without verification of the accounts of the appellant - HELD THAT:- The notification mandates the furnishing of the certificate issued by a statutory auditor. The department does not have a case that the certificate was not issued by a statutory auditor. There is no evidence to show that the certificate does not correlate with accounts of appellant. The reasons for rejection of refund are unjustified - Appeal allowed - decided in favor of appellant.
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