TMI Blog2021 (10) TMI 543X X X X Extracts X X X X X X X X Extracts X X X X ..... st for producing the entire original VAT / ST challans unless any deficiency memo is issue informing discrepancy. The appellant having furnished Chartered Accountant certificate and the Commissioner (Appeals) having recorded that it stands correlated the rejection holding that appellant has not furnished the original of VAT / ST challan is unjustified. Appeal allowed. - Customs Appeal No.40592 of 2021 - Final Order No. 42367/2021 - Dated:- 12-10-2021 - Ms. Sulekha Beevi C.S., Member (Judicial) Shri A.K. Jayaraj, Advocate for the Appellant Shri Vikas Jhajharia, AC (AR) for the Respondent ORDER Brief facts are that the appellant made an application for refund of SAD on 1.8.2011 in terms of Notification No. 102/2007- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant preferred appeal before Tribunal in Appeal No. C/42329/2014 and the Tribunal vide Final Order No. 41720/2015 dated 18.12.2015 remanded the matter to the Commissioner (Appeals) to examine the documents furnished before him. The relevant part of the order of The Tribunal is as under:- 3. When that is not done that has resulted in violation of natural justice. Violation of natural justice goes to the root of the matter which is incurable at the appellate stage. Learned Commissioner (Appeals) is directed to afford reasonable opportunity of hearing to the appellant and upon hearing on each document available on record, shall pass appropriate order. 4. The grievance in the Bar regularly is on refund of additional customs duty d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hallans as per Board s clarification in the circular. That the Commissioner (Appeals) has erred in rejecting the refund claim. He prayed for setting aside the impugned order. 7. The learned AR Shri Vikas Jhajharia appeared for the department. He supported the findings in the impugned order. 8. Heard both sides. 9. The relevant part of the order has been already reproduced above which reveals that the reason for rejection of the refund claim is that the appellant did not produce original ST / VAT challans. The Board vide Circular No. 16/2008-Cus has clarified that it is not required to produce the original challans. The relevant part of the Circular reads as under:- (vi) Submission of original copy of ST/VAT Challan : The diffi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the payment against the aforesaid documents. This would be considered sufficient to fulfill the requirement in terms of para 2(e)(iii) of the Notification No.102/2007-Customs dated 14.9.2007. Hence, the Customs field formations shall accept the copies of ST/VAT challans/documents along with the certificate of the said Chartered Accountant, while receiving the 4% CVD refund claim. However, the importers may be required to submit the original ST/VAT payment challans or other similar documents, in doubtful cases for verification by Customs authorities, which shall be returned to the importer after verification. 10. In the present case, there is no doubt with regard to any of the VAT / ST paid by the appellant. It is summarily rejected ..... X X X X Extracts X X X X X X X X Extracts X X X X
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