TMI Blog2022 (6) TMI 1091X X X X Extracts X X X X X X X X Extracts X X X X ..... RT] . Further, he had asked the adjudicating authority to verify the claim of refund with reference to requisite documents and pass an appropriate order. With this limited purpose matter went back to the adjudicating authority once again, whose primary duty was to verify if through documentary proof concerning import and sale of imported goods in the local market could be established and then sanction the refund as per Notification No. 102/2007. However, he had exceeded his jurisdiction in starting a de novo proceeding - Though Appellant claims that even there is no change of description of the goods imported and goods sold in the local market, which it has substantiated demonstratively during hearing of this case through documents annex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oms Appeal No. 85908 of 2019 - A/85593/2022 - Dated:- 23-6-2022 - DR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL) Shri Prashant Patankar, Consultant for the Appellant Shri Bhushan Kamble, Assistant Commissioner, Authorised Representative for the Respondent ORDER Refusal of SAD to the Appellant-importer by the Refund Sanctioning Authority that has received concurrence of the Commissioner (Appeals) in the second round of litigation is assailed in this appeal. 2. Facts of the case, in a nutshell, is that Appellant-importer had filed application for refund of SAD @4% in pursuance of Notification No. 102/2007 against 28 Bills of entry for an amount of Rs.24,87,171/- before the Refund Sanctioning Authority and vide Order-in-Orig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te that the appellant, while selling the imported goods has discharged sales tax/VAT liability and, therefore, if he is made to bear the burden of SAD also, it would defeat the very object of the exemption notification 102/2007. I find that the Apex Court in Mangalore Chemicals and Fertilizers Ltd vs. Deputy Commissioner 1991 (55) ELT437 (SC) has held that an exemption cannot be denied when there is an infraction of a procedural condition of a technical nature. 8. In view of above, I set aside the impugned order not being correct and proper. The refund claim survives. The adjudicating authority is directed to give a reasonable opportunity to the appellant to substantiate their claim of refund with requisite documents and pass appropria ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ircular No. 15/2010-Cus dated 29.06.2010. As could be inferred from the above paragraph, he had gone into the admissibility of the CENVAT credit to the Appellant and the eligibility requirement as per Notification No. 102/2007 read with Board Circular No. 15/2010-Cus dated 29.06.2010 which was issued primarily to check fraudulent claim of SAD by unscrupulous importers in the wake of import of timber logs . The same is beyond the purview of adjudicating authority. Though Appellant claims that even there is no change of description of the goods imported and goods sold in the local market, which it has substantiated demonstratively during hearing of this case through documents annexed to the appeal memo from page 80 to page 95 and beyond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 prescribes the documents that shall be enclosed along with the refund claim. In order to ensure sanction of refund properly, it is clarified that the document evidencing payment of ST/VAT (in original) duly issued by or acknowledged by the concerned ST/VAT authorities shall be submitted by the importer. A certificate from a Chartered Accountant or any other independent authority certifying payment of ST/VAT would not be acceptable in lieu of the original documents. However, a certificate from the statutory auditor / Chartered Accountant, who certifies the importer s annual financial accounts under the Companies Act or any statute, correlating the payment of ST/VAT on the imported goods (in respect of which refund is claimed) with the inv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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