9911796707
TMI Blog2013 (2) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... he SAD and filed refund of an amount of Rs.1,11,347/-. The said refund claim was sought to be rejected by issuing of show cause notice. The adjudicating authority, after following the due process of law, came to the conclusion that the appellant had justified the refund claim and coming to such conclusion, he allowed the refund claim filed by the assessee. Departmental authorities, aggrieved by such an order, preferred an appeal before first appellate authority. Before the first appellate authority, the appellant herein also filed the cross-objection. The first appellate authority, after considering the submissions made before him, reversed the Order-in-Original which granted the refund to appellant. 4. Ld.Counsel appearing on behal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ., have co-related the payments of ST/VAT on the imported goods (in respect of which refund is claimed) with the invoices of sale, as is required along with the original tax/duty payment documents as proof of payment of appropriate ST/VAT for the purpose of Para 2(d) and (e) of the Notification No.102/2007, dt.14.9.2007 and we have verified the same and we hereby certify that:- 1. With regard to the imports under Bill of Entry No.652616, dt.2.2.08 and 654964 dt.19.3.08 and Challan No.99041433 dt.4.2.08 and 99043453, dt.19.3.08 wherein the Special Additional Duty has been paid and we are informed that the refund under Notification No. 102/2007 dt.14.09.2007 as amended, is sought by M/s Interplex India Pvt. Ltd. 2. Further, I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... can be seen from the above reproduced Chartered Accountant s certificate that the said certificate is specific to the Bill of Entry and also indicate that the Chartered Accountant is a statutory auditor of appellant. As against such a specific certificate, it is seen that ld. Commissioner (Appeals) has analysed the balance sheet and come to a conclusion that an amount of Rs.1,11,357/- has been debited in expenses accounts in the financial year 2007-2008. It is not very clear as to how first appellate authority has come to such a conclusion. Be that as it may, I find that in CBEC circular No.18/2010-Cus, dt.08.07.2010 at Para 6 has specifically directed field formation in respect of refund claim arising on S.A.D paid by the assessee, which i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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