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2018 (11) TMI 765 - AT - CustomsRefund of SAD - refund rejected on the ground that the amount of refund has not been shown in the receivables in the accounts of the appellant - Held that:- As per the N/N. 102/2007 and also the subsequent Circular No.18/2010 dt. 08/07/2010, it is not the requirement at all that the said claim should be shown as receivables in the books of accounts - Board circular has clarified that field formations need not insist on the production of audited balance sheet and Profit & Loss Account and the certificate of the CA is sufficient to grant the refund claim. In the present case, the CA certificate was produced but the same was not considered - refund should not be denied merely on technical violations. Refund allowed - appeal allowed - decided in favor of appellant.
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