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2023 (7) TMI 549 - CESTAT CHENNAIRefund of SAD - rejection on the ground that Chartered Accountant’s Certificate submitted by the respondent did not clearly state as to whether the duty burden was passed on to another - N/N. 102/2007-Cus. dated 14.09.2007, as amended by N/N. 93/2008 dated 01.08.2008. HELD THAT:- The objection raised by the Department is that the certificate pertains to the period from April to June 2011 and hence, the Bills-of-Entry pertaining to the period from February to March 2011 are not covered by the certificate. It is not understanding as to how such a contention is raised by the Department. Apart from stating that the Chartered Accountant has not verified the duty paid for the period from February to March 2011, there is no evidence put forth by the Department to disprove the credence of the Chartered Accountant certificate. There are no merits in the appeal filed by the Department. The same is dismissed.
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