TMI Blog2016 (3) TMI 773X X X X Extracts X X X X X X X X Extracts X X X X ..... rt of non-passing of the incidence of duty. In the revised balance sheet the amount of refund claim is indicated as "amount receivable" which indicates that the appellant had paid the entire amount from their pocket on which refund is claimed. Therefore, the refund claim is allowed by applying the judgment of Hon'ble High Court of Madras in the case of CCE Chennai vs. Sarlee Household & Bodycare India Pvt. Ltd. [2007 (6) TMI 55 - HIGH COURT, MADRAS]. - Decided in favour of appellant with consequential relief - Appeal No. C/815, 818/12 - A/86042-86043/16/CB - Dated:- 16-2-2016 - MR. M.V. RAVINDRAN, MEMBER (JUDICIAL) AND MR. C.J. MATHEW, MEMBER (TECHNICAL) For the Petitioner : Shri J.C. Patel, Advocate For the Respondent : Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 2013 (290) ELT 386. He would also rely upon the Board s Circular No. 6/08-Cus dated 28.12.2008 regarding the procedure to be adopted in refund of SAD. 5. Learned D.R. on the other hand, would submit that the balance sheets were revised and filed subsequently after the objection raised by the Customs department. He would also submit that the certificates issued by the Chartered Accountant is not of the same Chartered Accountant and not the statutory auditors. It is also his submission that on similar issue the Hon'ble High Court of Madras in the case of BPL - 2010 (259) ELT 526 (Mad.) held that the only an evidence of C.A. certificate cannot be considered for sanctioning the refund and the importer has to satisfy that the duty was n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 26.08.2009 and filed with the Income Tax authorities on 29.09.2009 and additional income tax also paid on such balance sheet needs to be considered in this case as an evidence in support of non-passing of the incidence of duty. It is also undisputed that in the revised balance sheet the amount of refund claim is indicated as amount receivable which would indicate that the appellant had paid the entire amount from their pocket on which refund is claimed. The adjudicating authority was correct in coming to conclusion that the judgement of the Hon'ble High Court of Madras in the case of Sarlee Household and Bodycare India Pvt. Ltd. (supra) would apply in full force as the revised balance sheet has been filed with the income tax authoriti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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