TMI Blog2018 (7) TMI 347X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant has not produced the Chartered Accountant's certificate as required under the notification - Held that:- Since the authorities below have not discussed or verified the said Chartered Accountant's certificate and merely rejected finding that the certificate has not been produced, we are of the considered opinion that this issue requires to be remitted for verification of the Chartered Accountant's certificate - matter on remand. Rejection on the ground that the sales invoices do not bear the endorsement as required under condition 2(b) of the Notification - Held that:- The said issue stands covered by the decision in the case of Chowgule Company Pvt. Ltd. [2014 (8) TMI 214 - CESTAT MUMBAI (LB)], where it was h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the rejection of refund claim filed in terms of Notification 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 ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not furnished Chartered Accountant's certificate so as to correlate the payment of VAT with the refund claim of the appellant. That in fact, the appellant had produced the necessary Chartered Accountant's certificate and the same is appended along with the documents furnished before the Tribunal. It is argued by him that even though the appellant has produced the Chartered Accountant's certificate, both the authorities below have incorrectly observed that the appellant has not furnished the Chartered Accountant's certificate. 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 settle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntly had stated the goods as 9200 sq. mt. instead of 9200 rolls. This is only an error and the same cannot be taken as a ground for rejection of SAD. 4. The Id. AR Shri K. Veerabhadra Reddy reiterated the findings in the impugned order. He submitted that the appellant has failed to produce the Chartered Accountant's certificate in Appeal No. C/41338/2014 and therefore the authorities below have rightly rejected the refund claim. With regard to issue of the sales invoices not having the endorsement in accordance with condition 2(b) of the Notification, 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... voice, the appellant has omitted mentioning the brand name. So also the goods have been particularly mentioned with regard to their nature as to plain finish. This cannot be a ground for rejection of refund claim since the goods sold are very much clear from the invoice. 6.3 In Appeal No. C/41362/2015, the refund has been rejected for the reason that the units of the goods is mentioned wrongly as 9200 rolls instead of 9200 square feet. On perusal of records, we find that this was only an inadvertent error and the same cannot be a reason for rejecting the refund. From the discussions made above, we are of the view that all the issues stand answered in favour of the appellant excepting for the issue with regard to non-production of Charter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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