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2016 (11) TMI 178 - AT - CustomsRefund of SAD - Notification No.102/2007-Cus. dated 14.9.2007 - In the present cases, the lower authorities have rejected the refunds since the correlation between the imported goods and those locally sold on payment of VAT has not been established beyond doubt - Held that: - The Notification as well as the Circulars notified by the CBEC for such refund claims requires the submission of documents from which the correlation between the two can be established. It is on record that such documents have been submitted. The main misgiving on the part of the Revenue authorities is that the correlation cannot be established beyond doubt - It is to overcome such difficulties, that the CBEC vide their Circular dated 28.4.2008 as well as subsequent Circular dated 13.10.2008 has made the requirement that such correlation is to be examined and certified by the statutory auditor/CA after examining the books of accounts of the importer - Appeal allowed.
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