Home Case Index All Cases Customs Customs + AT Customs - 2024 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (3) TMI 993 - AT - CustomsRefund application for refund of 4% SAD payment - Non-compliance with the mandatory condition of Notification No.102/2007 - issued a deficiency memo - Whether the Chartered Accountant certificate, is sufficient to meet the requirement of unjust enrichment and compliance of the conditions of Notification? - HELD THAT:- In the present case, only objection made by the adjudication authority to reject the refund application is that the Appellant failed to show the due amount of refund as receivable in the books of account and it amounts to non-compliance of the Notification. In impugned order it is further held that the onus of unjust enrichment also not complied. The issue was considered by various authorities and this Tribunal from time to time as stated in ibid paragraphs and it is well settled that once the Appellant produced certificate from concerned Chartered Accountant, it is sufficient to meet the requirement of unjust enrichment and compliance of the conditions of Notification. The Department have no case that the goods were sold without payment of VAT or Sale Tax as applicable. In the absence of any other objection, impugned order rejecting the refund claim is unsustainable. Following the ratio of the decisions in the matter of Customs, Bangalore Vs M/s Apple India Pvt Ltd [2015 (1) TMI 573 - KARNATAKA HIGH COURT], Chartered Accountant certificate produced by the Appellant is sufficient to allow refund. Appeals are allowed with consequential relief if any in accordance with law.
|