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2019 (5) TMI 720 - AT - CustomsRefund of SAD - N/N. 102/2007 - denial of refund on the ground that the invoices produced by him are forged and fabricated and the certificate issued by the Chartered Accountant was also found to be false certificate - HELD THAT:- Merely on finding of discrepancies in the invoices, the original authority has no basis to come to the findings that the invoices were forged and fabricated. Forging of the invoices for claiming the refund is a serious allegation against the appellant which should not have been levelled without any enquiry and investigation. Further the appellant has explained the discrepancies but the same was not considered by both the authorities. Further the certificate issued by the Chartered Accountant was held as false certificate without any basis. The said certificate was furnished as per the requirement of the Notification which should have been considered by both the authorities in order to decide the claim of the appellant but the same was not done. The case need to be remanded back to the original authority with the direction to consider the correlation sheets filed by the appellants certified by the Chartered Accountant for claiming the refund of SAD - appeal allowed by way of remand.
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