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M/s. Kubota Agricultural Machinery India (P) Ltd. Versus Commissioner of Customs, Chennai

2016 (8) TMI 798 - CESTAT CHENNAI

Denial of refund of additional duty of customs (SAD) - no declaration of refund on original copies - no enquiry conducted at the buyer's end to prove that the invoices issued to them depicted any levy of additional duty of customs - Held that: - Trib .....

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d that there was only levy of VAT on the goods sold by appellant. No additional duty of customs was charged. Also, an endorsement on original document may not be necessary since the invoice do not carry the duty element - appeal remanded to original .....

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indu Madhavan, Advocate for the Appellant Shri R. Chandrasekaran, AC (AR) for the Respondent ORDER Per D. N. Panda The matter was heard yesterday. For want of invoice copies, appellant sought time to produce today. Prayer was allowed. Accordingly, th .....

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licate copies of the invoices were stamped with declaration to get refund as required by circular while the original invoice did not contain the declaration. There is also no enquiry conducted at the buyer s end to prove that the invoices issued to t .....

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. Therefore, appropriate enquiry should be conducted before entertaining refund application. 4. Heard both sides and perused the records. 5. Tribunal would have come to rescue of the Revenue had there been any enquiry conducted to show that the burde .....

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