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TMI Blog2015 (11) TMI 1017X X X X Extracts X X X X X X X X Extracts X X X X ..... me issue against the Appellant. In todays cause list, only Appeal No.C/10986/2014 has been listed. Since the Appeal No.C/10985/2014 is also linked with the present appeal, both the appeals are taken up together for disposal, with the consent of both the sides. 2 The issue involved in both these appeals is regarding the refund of SAD. The original adjudicating authority, Deputy Commissioner of Customs, vide the impugned Order-in-Original, had sanctioned the two refund claims of Rs. 15,04,68,857.00 and Rs. 19,49,730.00. Revenue filed appeals against the said impugned Orders-in-Original to the Commissioner (Appeals), who upheld the Orders-in-Original vide the impugned Order-in-Appeal. Aggrieved by the same, Revenue is before us in the presen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the end user which was known well in advance and therefore, they prepared the invoice in advance, but had issued the same only after the payment of duty etc. We have perused the documents and find force in the arguments of the learned Counsel. There is no evidence on record that the invoice has been issued prior to the Bill of Entry and payment of duty. The Department has also not countered that the details given in the invoice do not tally with the Bill of Entry. In view of the above, we uphold the Order-in-Appeal and the Orders-in-Original in this regard. 6 In Appeal No.C/10986/2014, the contention of the Revenue is that the Appellants have not filed the original documents alongwith the refund application. The learned Counsel strongly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bring to your attention that the Nava Sheva Customs House has issued a Public Notice No.49/2010, dt.26.04.2010, whereby the procedure is prescribed in the case of Bills of Entry being lost, misplaced, destroyed, mutilated etc. The notice prescribes that the importer could approach the authorised bank with the request to obtain an attested copy of Bills of Entry (exchange control copy) available with them and to obtain a dated acknowledgement. Thus, based on the above Notice, we hereby provide the Bank attested copy of the Bills of Entry and TR-6 challan (Exchange control copy) (Annexure B)." 8 In view of the above, we do not find any force in the submissions of Revenue that the original documents were not submitted by the Appellant at t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d of 4% SAD." 8. Board has issued Circular No.06/2008, dt.28.04.2008, 16/2008 and 18/2010, wherein certain procedures are outlined as under:- i) The refund claim has to be filed within one year. ii) A single claim against a particular B/E has to be filed. iii) C.A. Certificate certifying co-relation between VAT payment and sale invoice and burden of 4% SAD has not passed on to the buyer or any other person. iv) Self certification by the importer with respect to the unjust enrichment. v) Notarized copies of VAT challan/Returns. 9. I find that the refund claim is filed within the time limit and a single claim has been filed against a particular Bill of Entry. The Chartered Accountant M/s Bhaskaran & Ramesh, vide certificate dt.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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