Home Case Index All Cases Customs Customs + AT Customs - 2020 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (2) TMI 1085 - AT - CustomsRefund of SAD - refund rejected on the ground that it was difficult for correlating the imported goods with that of the sold goods; that the respondent being a trader, there was possibility of one grade of the imported material moving faster than the other grade; that it was not possible from the description mentioned in the sales invoice to find out which grade of the imported material was exhausted or left unsold; etc. - principles of natural justice. HELD THAT:- Strangely, the First Appellate Authority having observed that a personal hearing was offered on 14.03.2013 before his predecessor, still proceeded to decide the case on merit, based on the available records, without providing an opportunity to the assessee on account of change, in violation of the principles of natural justice. The Adjudicating Authority has given a categorical finding on the payment of Sales Tax/VAT as also the correlation of VAT/Sales Tax with goods sold in the Order-in-Original which is duly supported by the certificate of a qualified Chartered Accountant, which fact has not at all been disputed by the Revenue which in effect proves that the Adjudicating Authority had no such difficulties insofar as correlations, etc., are concerned. The above findings in the Order-in-Original is based on the verification of relevant documents like the invoices, Chartered Accountant’s certificate, etc. There are no strength in the First Appellate Authority’s rejection of the refund for want of correlation, which exercise apparently has already been carried out to the satisfaction of the Adjudicating Authority - appeal allowed - decided in favor of appellant.
|