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TMI Blog2018 (9) TMI 1289X X X X Extracts X X X X X X X X Extracts X X X X ..... rate of 4% is refundable to the importers in terms of Notification No. 102/2007-Cusdated 14.09.2007, in case of subsequent sales of the imported goods on payment of the appropriate VAT. 2. Accordingly, the appellant filed refund claim of additional duty of to the extent of Rs. 1,59,356/-. The said refund claim was disposed of by the Deputy Commissioner (Customs) by observing that the assessee had filed a certificate from their Chartered Accountant to the effect that the goods have been subsequently sold to the consignment agent and the consignment agent has paid the VAT on the goods. The Chartered Accountant in his certificate had also certified the annual account of the importer, correlating the payment of VAT on the imported goods. Furt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er in the capacity of consignment agent/stockist. These conditions shall be verified by the Customs officers before sanction of 4% CVD refund claims in these cases. Further, in such cases, it is also required that the applicant submits a certificate from a Chartered Accountant appointed by the importer, who either certifies the importer's financial records under the Companies Act,1956 or any ST/VAT Act of the State Government or the Income Tax Act, 1961, to the effect that appropriate ST/VAT has been paid by consignment agent/stockist on behalf of importer and that the importer, in turn, has paid or reimbursed the ST/VAT to his consignment agent/stockist along with the correlation of ST/VAT payment with 4% CVD paid on imported goods." 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 2(d) uses expression importer cannot be interpreted in a manner that VAT should be paid from the importer's pocket only. The payment of VAT on the imported goods is the substantive condition of the Notification and the same having been paid by the consignment agent would satisfy the said condition of the notification 8. In any case we find that even the fact that the appellant has not reimbursed the quantum of VAT to the consignment agent is factually incorrect. Inasmuch as the Adjudicating Authority has referred to the Chartered Accountant's certificate clarifying that the appellant has reimbursed the VAT amount to his consignment agent and the Revenue has not produced any evidences to rebutt the above findings of the Adjudicating Auth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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