TMI Blog2018 (11) TMI 765X X X X Extracts X X X X X X X X Extracts X X X X ..... e was produced but the same was not considered - refund should not be denied merely on technical violations. Refund allowed - appeal allowed - decided in favor of appellant. - C/20970/2014-SM - Final Order No. 21614/2018 - Dated:- 12-10-2018 - MR. S.S GARG, JUDICIAL MEMBER Shri R. Sundarajan, CA For the Appellant Dr. J. Harish, Dy. Commissioner (AR) For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dt. 17/12/2013 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) allowed the Department s appeal and dismissed the appeal of the appellant. 2. Briefly the facts of the present case are that the appellants are engaged in the trading of electr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the refund claim on the ground of not showing the same in the receivables is not tenable under the law and is liable to be set aside. He further submitted that this finding is contrary to the circular No.18/2010 dt. 08/07/2010 wherein the Board has clarified that the field formations need not insist on the production of audited balance sheet and Profit Loss Account. The Circular also states that the production of a CA certificate is sufficient to pass the refund claim. He further submitted that as per the Notification and subsequent Circular, it is not provided that the SAD refund should be shown as receivable in the books of accounts and this condition imposed by the impugned order is not sustainable in law. In support of this submissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n rejected is that the amount of refund has not been shown in the receivables in the accounts of the appellant. Further I find that as per the Notification No.102/2007 and also the subsequent Circular No.18/2010 dt. 08/07/2010, it is not the requirement at all that the said claim should be shown as receivables in the books of accounts. Further I find that Board circular has clarified that field formations need not insist on the production of audited balance sheet and Profit Loss Account and the certificate of the CA is sufficient to grant the refund claim. In the present case, the CA certificate was produced but the same was not considered. Further I find that in view of the various decisions relied upon by the appellant which clearly sta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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