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TMI Blog2018 (7) TMI 347X X X X Extracts X X X X X X X X Extracts X X X X ..... on No. 102/2007-Cus. Dated 14.9.207, as amended. The grounds on which the refund claims were rejected along with the details of Bills of Entry are given in the Table below as furnished by the appellant:- Appeal No. Bills of Entry & Date Reason for refund rejection in the adjudication stage C/41338/2014 578581 dt. 26.7.2010 Endorsement was not made. Correlation certificates of CA for the payment of ST/VAT on the imported goods for which refund is claimed were not submitted C/41339/2014 751550 dt. 18.1.2011 Endorsement was not made C/42514/2014 4371925 dt. 17.8.2011 Endorsement was not made C/42515/2014 751509 dt. 18.1.2011 Bill of Entry mentioned as Water Proofing Membrance Super Themo Lay 3 mm plain finish Imported Invoice - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.1 The second ground on which refund was rejected is that the sales invoices do not contain endorsement as required under 2(b) of the conditions stated in the notification. The said issue is settled by the decision of the Larger Bench of the Tribunal in the case of Chowgule & Company Pvt. Ltd. Vs. Commissioner of Customs - 2014 (306) ELT 326 (Tri. - LB) 3.2 The third reason for rejection is that the description of the goods given in the Bills of Entry does not match with the description of goods in the sales invoices. Adverting the Bills of Entry as well as the sales invoices, the Id. counsel submitted that in the importer's invoice, the goods are mentioned as 'Nilobit PM E4 Kgs. for super Thermo Lay 3 mm. In the sales invoice, the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation, he submitted that since the appellant has not furnished sufficient evidence that the credit has not been passed on, the refund has been rightly rejected on this ground. Countering the issue with regard to discrepancy in the description of the goods in Bills of Entry and the sales invoices, he submitted that since the goods are not identical, the rejection of refund claim is legal and proper. 5. Heard both sides. 6. In Appeal No. C/41338/2014, it is seen that both the authorities below have observed that the appellant has not produced the Chartered Accountant's certificate as required under the notification. On perusal of the refund claim, we find that the appellant has enclosed relevant Chartered Accountant's certificate. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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