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TMI Blog2018 (11) TMI 1399X X X X Extracts X X X X X X X X Extracts X X X X ..... that the conditions of Notification No. 102/2007-Cus. dt. 14/09/2007 have not been complied with as there is a mis-match between the imported goods and the goods sold by the appellant. Since the issue in all the appeals is identical, all the three appeals are disposed of by this common order. 2. For the sake of convenience, the facts of appeal No. C/20414/2018 are taken up for discussion and decision. 3. The appellant filed a refund claim on 17/02/2012 for Rs. 1,51,265/- being the Special Additional Duty (SAD) paid towards import of 49,500 MTS of Linear Low Density Polythylene granules (LLDP) falling under Chapter Heading 3901 of Customs Tariff Act, 1975 vide Bill of Entry No.4798525 dt. 10/09/2011 through ICD, Bangalore. The claimant al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . He further submitted that as prescribed by the CBEC in Circular No.6/2008-Cus. dt. 28/04/2008, the appellants have produced certificates of their statutory auditors showing that the particulars of imports, sale within India, duty paid on the imports, VAT/ST paid on the domestic sales, duly correlating them. he further submitted that these Chartered Accountant certificates have not at all been considered by the authorities below and the refund has been denied on the mere ground of variation in description in Bill of Entry and invoices. He further submitted as against the Chartered Accountant certificate produced by the appellant, the Revenue has not relied upon any evidence to prove that the goods sold were not the same as the goods import ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... concerned VAT/ST authorities shall be submitted by the importer. The CBEC has also clarified that a certificate from the statutory auditor certifying that the importers' annual financial accounts under the Companies Act or any statutory act correlating the payment of service tax / VAT on the imported goods that the invoices of sale would be sufficient proof of payment of appropriate VAT for the purpose of the said notification. Further I find that the appellants have produced Chartered Accountant certificates in each of the appeals certifying the correlation between the imported goods and the goods sold. The certificate issued by the Chartered Accountant have not been considered at all by the authorities below and consequently they hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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