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2022 (4) TMI 949 - AT - CustomsRejection of SAD refund claim - rejection on the ground of mismatch of description of goods in the import document and subsequent sale invoices - HELD THAT:- In the instant case Statutory Auditor namely Chartered Accountant had issued certificates in respect of all five refund claims, which are also annexed to the appeal memo at page 51, 61, 86 ,126, 169 and noted in the Order-in-Original as well as Order-in-Appeal, which were also produced along with original sale invoices. Therefore, erroneously applying CBEC Circular No. 15/2010-Cus dated 29.06.2010 concerning filing of fraudulent documents like duplicates invoices to seek refund against stock not sold out, is not at all applicable to the Appellant case. There is a clear findings of the Hon’ble Madras High Court in JOHNSON LIFTS PVT. LTD. VERSUS ASSTT. COMMR. OF CUS. (REFUNDS) , CHENNAI [2021 (2) TMI 401 - MADRAS HIGH COURT] concerning the admissibility of CA certificate along with original sale invoice wherein it was clearly stipulated that the respondent-department is bound to accept the description of goods in the import documents as well as sale invoice to be one and the same, on the strength of the certificate/correlation statement issued by the Statutory Auditor (Chartered Accountant). The appellant is entitled to refund alongwith applicable interest - appeal allowed - decided in favor of appellant.
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