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2024 (3) TMI 603 - CESTAT CHENNAIRefund of SAD - denial on the ground that appellant has not produced documents to establish that the SAD has not been passed on to another - HELD THAT:- The appellant has furnished the CA Certificate. The Adjudicating Authority while sanctioning the refund has taken note of this Certificate and allowed the refund in respect of few Bills of Entry. It is not understood why the Adjudicating Authority has requested for a Certificate of cost structure in regard to certain Bills of Entry. The Notification No. 102/2007 or the Circular issued by the Board does not make any requirement for filing a cost structure along with the refund-claim. On perusal of the CA Certificate produced along with the appeal book, it is seen that the said Certificate has categorically stated that the SAD has not been passed on to the customer. In such circumstances, the Department ought not to have rejected the refund-claim in respect of few Bills of Entry only. From the arguments advanced by the Ld. counsel as well as on perusal of records, we find that the Department has insisted on submission of cost structure in case of imports made on MRP basis. The refund is sanctionable only when evidence as to VAT payments made on sale of imported goods is produced before the refund sanctioning authority. The direction to produce cost structure of imported goods does not have any legal basis when the appellant has produced the Chartered Accountant’s Certificate to the effect that duty burden has not been passed on to the customer/s as specified in the relevant Notification. The CA Certificate establishes that the duty has not been passed on to the customer. The appellant is eligible for refund. The impugned order to the extent of rejecting the refund-claim to the tune of Rs.2,18,490/- and Rs.2,32,950/- is set aside - appeal allowed.
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