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Standard Conduits Pvt. Ltd. And Standard Galva Steels Pvt. Ltd. Versus Commissioner of Customs (EP) Mumbai

2016 (3) TMI 773 - CESTAT MUMBAI

Refund claim of SAD paid - unjust enrichment - Goods imported for consumption but subsequently sold on charging sales tax, service tax and VAT - Rejected only on the ground that the balance sheets which were submitted initially along with the refund claims did not show the “amount as receivable” while subsequent revised balance sheets indicate the said amount as “amount receivable” Held that:- the balance sheets which were revised and filed with the Income Tax authorities and additional income t .....

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ia 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 M.K. Sarangi, Jt. Commr (AR) ORDER PER: M.V. RAVINDRAN These two appeals are directed against Orders-in-Appeal No. 279/MCH/DC/Refund (Exp)/2012 dated 24.05.2012 and 2 .....

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, the Reviewing Authority after reviewing the orders passed by the adjudicating authority directed the department to file appeals before the first appellate authority. The first appellate authority has set aside the impugned orders before him, consequently it is rejection of the refund claims. 4. Learned Counsel submits that the only issue that falls for consideration is whether the appellant s refund claims needs to be rejected only on the ground that the balance sheets which were submitted ini .....

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d 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 ref .....

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the judgement of Hon'ble High Court of Madras in the case of CCE Chennai vs. Sarlee Household & Bodycare India Pvt. Ltd. - 2007 (216) ELT 685 (Mad.). We also find from the adjudication order that he has also relied upon two other judgements of this Tribunal in the case of R.C.C. (Sales) Pvt. Ltd. - 2008 (223) ELT 53 (Tri. Bang.) and Suprajit Engineering Ltd. - 2007 (220) ELT 869 (Tri. Bang.). 7.1 In the Revenue s appeals before the first appellate authority, the main ground taken was th .....

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ed view, the balance sheets which were revised on 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 .....

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