Home Case Index All Cases Customs Customs + AT Customs - 2016 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (12) TMI 1508 - CESTAT MUMBAIRefund of SAD - certain goods were shown to have been sold prior to the date of payment of SAD - no clarifications could be produced in this regard and the error claimed by respondent as clerical error - Circular No.6/2008-Cus. dated 28.04.2008 - Held that: - The respondent has submitted a Certificate from C.A. who certified the financial records of the respondent. In terms of the Circular of CBEC, in an ordinary course the certificate should have been accepted as a proof. However, since a serious discrepancy was found in the invoices total reliance of the certificate is not accepted. We find that the onus of proving that they have paid ST/VAT on the imported goods lies on the respondent. The respondent has sought to discharge the said onus by C.A. certificate as there is a serious discrepancy noticed in the invoice as pointed out by Revenue. In these circumstances, we set aside the impugned order and remand the matter to the original adjudicating authority and the respondents are directed to submit the C.A. certificate along with all documents relied upon by the C.A. in preparing the said certificate - appeal allowed by way of remand.
|