TMI Blog2015 (11) TMI 1017X X X X Extracts X X X X X X X X Extracts X X X X ..... ill of Entry. - Refund allowed. - Appeal No.C/10985,10986/2014-DB - Order No.A/11612-11613/2015 - Dated:- 5-11-2015 - MR. P.K. DAS, MEMBER (JUDICIAL) AND MR. P.M. SALEEM, MEMBER (TECHNICAL) For the Petitioner : Shri Sameer Chitkara, A.R.(Additional Commissioner) For the Respondent: Shri T. Viswanathan, Shri Manish Jain And Ms.Madhu Lohoray Advocates. ORDER Per: P.M. Saleem 1 Revenue has filed these two appeals against the common impugned Order-in-Appeal passed by the Commissioner (Appeals), arising out of two separate Orders-in-Original issued by the Adjudicating authority on the same issue against the Appellant. In todays cause list, only Appeal No.C/10986/2014 has been listed. Since the Appeal No.C/10985/2014 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on a date prior to the date of Bill of Entry, but the same were issued only after assessment and payment of import duty. He points out that the invoices mention the Bill of Entry Number and the date of Bill of Entry. He contends that this obviously means that the invoice is issued after the date of Bill of Entry. He further submits that the invoice contains the description, packing number and other particulars of the goods, which are tallied with the Bill of Entry. To the query raised by the Bench, he submits that the invoice was prepared in advance since the consignment was imported against a specific order and was meant for the end user which was known well in advance and therefore, they prepared the invoice in advance, but had issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed below. 1.Point No.1 2 Non-submission of duplicate original Bills of Entry and TR-6 Challan We have submitted our refund claim for ₹ 15,04,68,857/- dt.30.12.2011 received by your good office on 11.01.2012. We would like to mention that we have submitted the original Bill of Entry and TR-6 challan alongwith the other documents which is accepted and acknowledged by Customs department. We enclose the acknowledgement for your reference. (Annexure A). During the process of verification of documents, we understand that the Bills of Entry and TR-6 challan were missing from the Customs department. In this regard, we would like to bring to your attention that the Nava Sheva Customs House has issued a Public Notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Additional duty levied under sub-section (5) of Section 3 of the Customs Tariff Act, 1975 shall be admissible. I further find that the claimant has paid the VAT partly by challan deposit and partly by adjustment of input tax credit for the period of July-11 to Dec-11, as shown in above mentioned table. Further, the Para V of the Circular No.16/2008, dt.13.10.2008, clarified that the discharge of VAT liability by importer, through cash or other authorised form of payment to the concerned VAT authority or input tax credit adjustment, could be accepted by customs field formation for the purpose of fulfillment of the condition in Para 2(d) considering sanction of refund of 4% SAD. 8. Board has issued Circular No.06/2008, dt.28.04.2008, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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