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2015 (11) TMI 1017 - CESTAT AHMEDABAD

2015 (11) TMI 1017 - CESTAT AHMEDABAD - TMI - Denial of refund claim - Refund of SAD - Issue of Invoices before the date of Bill of Entry - appellant submitted 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 the same only after the payment of duty etc. - Held that:- There is no evidence on record that the invoice .....

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ohoray 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 is also linked with the present appeal, both the appeals are taken up together for disposal, with the consent of .....

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the present appeals. 3 Heard both the sides. 4 The learned Authorised Representative (Additional Commissioner) representing Revenue, vehemently argued that the Appellants are not eligible for the said refund as they have not complied with a number of requirements specified in the Notification No.102/2007, dt.14.09.2007. He takes us through the grounds of appeal in detail, which are discussed below in detail, one by one. The learned Advocate for the Respondent has also made the submissions again .....

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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 .....

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, 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 refuted the same and take us through Para 2 of the Order-in-Original No.KDL/AC/NC/943/ Ref/2013, dt.25.07.2013 which is reproduced below:- The claimant has filed a refund claim alongwith following documents:- i) Refund application in prescrib .....

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o this query memo, by their letter dt.24.04.2012. The relevant portion of the said letter is reproduced 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. .....

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he 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 the time of .....

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additional duty of Customs under Section 3(5) of Customs Tariff Act, 1975, shall be admissible, endorsed in each and every invoice. He also takes us through the Para 6, 8 & 9 of the Orders-in-Original mentioned supra, which are reproduced below. 6. The sale invoice is endorsed with the remark No credit of the 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 depo .....

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