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2018 (8) TMI 1697 - CESTAT CHENNAIRefund of SAD - rejection of refund on the ground that the appellant was not able to produce the original copy of the Bills of Entry - rejection also on the ground of Chartered Accountant Certificate - Held that:- The Tribunal in the case of M/s. WIPRO Ltd. [2018 (4) TMI 1468 - CESTAT CHENNAI] considered the issue with regard to non-production of originals of Bills of Entry. Upon verification of records, there is no dispute with regard to the import of goods and payment of CVD - The appellant cannot be insisted to produce the original bills of entry - matter remanded to the original authority who shall verify the documents and decide the issue on the basis of the decision in WIPRO Ltd. - matter remanded. Rejection of the Chartered Accountant’s certificate - Held that:- The appellant has produced a copy of the Chartered Accountant’s certificate as well as various letters issued to the department in regard to the refund claim. In those letters, documents are produced along with details - It is also accompanied by VAT returns / challans as well as details of the VAT paid - the issue whether the Chartered Accountant certificate can be accepted or not has to be reconsidered by the adjudicating authority. Appeal allowed by way of remand.
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