Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home

2019 (5) TMI 720

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... considered by both the authorities. Further the certificate issued by the Chartered Accountant was held as false certificate without any basis. The said certificate was furnished as per the requirement of the Notification which should have been considered by both the authorities in order to decide the claim of the appellant but the same was not done. The case need to be remanded back to the original authority with the direction to consider the correlation sheets filed by the appellants certified by the Chartered Accountant for claiming the refund of SAD - appeal allowed by way of remand. - C/20378/2019-SM, C/20347/2019-SM - Final Order Nos. 20409-20410/2019 - Dated:- 9-5-2019 - SHRI S.S GARG, JUDICIAL MEMBER Mr. N. Viswanathan, Advocate Fo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the original authority on verification of the refund application find that the appellants had submitted forged and edited copies of invoices. The original authority gave a few examples in support of finding and the original authority also held that the Chartered Accountant gave a false certificate. On these allegations, the original authority rejected the refund claim. Aggrieved by the said order, appellant filed appeal before the Commissioner (Appeals) who also upheld the Order-in-Original. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and the documentary evidence produce .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n but the same was not considered at all and the refunds were rejected. He further submitted that the appellate authority also did not consider the submissions made by the appellant and rejected the appeal. He also submitted that the appellants have sold the imported goods under various Bills of Entry to different purchaser and in order to reconcile said sales with the Bill of Entry, they have as per the instruction of the Appraiser posted at the refund cell took out the copies of the invoices available in their computers with the details of the machines entered the particular Bill of Entry in respect of which they have claimed the refund at the bottom of the copy of the invoice with all the rest of the particulars such as name of the buyer .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nt of VAT/CST and thereafter filed the refund claim under Notification 102/2007 along with all the documents and the reconciliation statement but the Customs Authorities issued him a show-cause notice on the allegations that the invoices produced by him are forged and fabricated and the certificate issued by the Chartered Accountant was also found to be false certificate. Further I find that merely on finding of discrepancies in the invoices, the original authority has no basis to come to the findings that the invoices were forged and fabricated. Forging of the invoices for claiming the refund is a serious allegation against the appellant which should not have been levelled without any enquiry and investigation. Further the appellant has ex .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Site Map - Recent || Site Map ||