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2018 (11) TMI 1399 - AT - CustomsRefund of SAD - N/N. 102/2007-Cus. dt. 14/09/2007 - denial on the ground that there is a mis-match between the imported goods and the goods sold by the appellant - Held that:- CBEC vide Circular No.6/2008 Cus. dt. 28/04/2008 has clarified that the document evidencing payment of VAT/ST duly issued by or acknowledged by the concerned VAT/ST authorities shall be submitted by the importer. The CBEC has also clarified that a certificate from the statutory auditor certifying that the importers' annual financial accounts under the Companies Act or any statutory act correlating the payment of service tax / VAT on the imported goods that the invoices of sale would be sufficient proof of payment of appropriate VAT for the purpose of the said notification. The appellants have produced Chartered Accountant certificates in each of the appeals certifying the correlation between the imported goods and the goods sold. The certificate issued by the Chartered Accountant have not been considered at all by the authorities below and consequently they have rejected the refund claim on the ground of non-compliance of the conditions of the notification which according to me is not tenable in law specifically when the Chartered Accountant have certified the correlation. Appeal allowed - decided in favor of appellant.
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