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Century Timbers Versus Commissioner of Customs Cochin

2016 (3) TMI 843 - CESTAT BANGALORE

Admissibility of refund claim - Special Addittional Duty (SAD) of Customs - Notification No. 102/2007-Cus. dated 14.09.2007 - Appellants made the payment of SAD which is in lieu of VAT after the sale of the imported goods in the domestic tariff area - Refund claim rejected on non-submission of original papers with the customs and could be a chances of misuse of those original papers - Held that:- in this special situation Customs must accept the documents produced as a compliance of the conditio .....

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CD, TKD, New Delhi Vs. Marvel Polymers Pvt. Ltd. [2014 (1) TMI 121 - CESTAT NEW DELHI]. Therefore, refund claim is admissible. - Decided in favour of appellant with some condition - C/1583/2011-SM - Final Order No. 20176 / 2016 - Dated:- 29-1-2016 - SHRI ASHOK K. ARYA, TECHNICAL MEMBER For the Petitioner : Shri M. Balagopal, Advocate For the Respondent : Shri Ajay Saxena, AR ORDER PER: ASHOK K. ARYA Both the parties have been heard. 2. Matter concerns with the admissibility of the refund of Spec .....

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refund application was rejected by the lower adjudicating authorities saying that the importers did not submit required documents within one year from the date of payment of duty as per para 2 of Notification No. 102/2007. The importers filed an appeal against the original order passed by Assistant Commissioner of Customs. Commissioner (Appeals) also rejected the first appeal of the importer namely Century Timbers thus rejecting their refund claim under Notification No. 102/2007-Cus. dated 14.09 .....

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us it is within one year which is the time limit for filing the refund claim under the said notification. Further they plead as follows: (i) They have placed all the necessary documents available with them which is mentioned in the order-in-original dated 23.10.2009 passed by Assistant Commissioner of Customs (Refunds). (ii) They could not produce original duty paid challan but they submitted photocopy of the duty paid challan No. 99065204 dated 07.01.2008 attested by the Indian Bank. (iii) Rega .....

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ng for the Revenue argues that when the importer-appellants have not given original papers with the Customs there could be chances of misuse of those original papers and may be that refund of SAD could be issued more than once; it is therefore necessary that the appellant-importer files original TR-6 challan to the Customs for claiming refund. He also argues that the appellants have not produced any kind of invoices or certificate from their buyers in Domestic Tariff Area (DTA) that cenvat credi .....

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d stamped sales invoices (mentioning that cenvat is not admissible), the refund cannot be granted. During hearing the importer-appellants made a mention that as the original TR-6 challan was lost they submitted photocopy of said duty paid challan dated 07.01.2008 which was attested by the Indian Bank, W/island, where the importer-appellants deposited the duty of customs. Further in respect of non-submission of stamp invoices (mentioning that cenvat credit cannot be claimed), the argument given b .....

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