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2015 (10) TMI 191 - AT - CustomsRefund of SAD – Non-consideration of documents produced – Appellant filed refund claim against 4% SAD paid in respect of imported goods – Adjudicating authority rejected claim on finding that importer has failed to submit all documents required for processing refund claim – Commissioner (A) also upheld order rejecting appeal – Held that:- no specific document was pointed out while rejecting refund claim – Therefore, on basis of mere statement without discussing about any document, rejection of claim was not warranted – Despite appellant having submitted all documents before original authority and further clarificatory certificate from C.A. before Commissioner, Commissioner has neither whispered nor given any finding on such vital documents –VAT/CST payment, copies of challan evidencing deposit of VAT/CST which gets correlated with sale invoice, it is evidenced that VAT/CST was paid on goods sold by appellant – These facts not only establish from basic records but also reinforced by clarificatory certificate issued by Chartered Accountant – No deficiency in respect of payment of CST/VAT and that amount being shown as receivable in balance sheet – Therefore, appeal allowed with consequential relief –Decided in favour of Assesse.
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