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2021 (10) TMI 543 - AT - CustomsRefund of SAD - appellant has not furnished the Chartered Accountant certificate as well as correlation statement as required under para 5 of Circular No. 6/2008-Cus dated 28.4.2008 - benefit under N/N. 102/2007- Cus. dated 14.8.2017 denied - HELD THAT:- The Board vide Circular No. 16/2008-Cus has clarified that it is not required to produce the original challans. In the present case, there is no doubt with regard to any of the VAT / ST paid by the appellant. It is summarily rejected stating that the appellant has not produced the original challans. As per the circular, the authority cannot insist for producing the entire original VAT / ST challans unless any deficiency memo is issue informing discrepancy. The appellant having furnished Chartered Accountant certificate and the Commissioner (Appeals) having recorded that it stands correlated the rejection holding that appellant has not furnished the original of VAT / ST challan is unjustified. Appeal allowed.
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