TMI Blog2023 (7) TMI 777X X X X Extracts X X X X X X X X Extracts X X X X ..... given in Appeal No. C/11730/2014. It is notice that this evidence has not been examined by the Commissioner (Appeals). The appeals filed by the Baburam Harichand are allowed by way of remand to Commissioner (Appeals) to examine the evidence produced by the appellant. The appeals filed by the revenue are dismissed and the appeals filed by Baburam Harichand are allowed by way of remand. - CUSTOM Appeal No. 11703 to 11705 of 2014 and CUSTOMS Appeal No. 11729 to 11730 of 2014 - FINAL ORDER NO. A/11526-11530/2023 - Dated:- 13-7-2023 - MR. RAJU, MEMBER (TECHNICAL) AND MR. SOMESH ARORA, MEMBER (JUDICIAL) Shri. Himanshu P Shrimali, Superintendent (AR) for the Appellant None appeared for the Respondent ORDER There are five appeals in total, three by revenue and two by Baburam Harichand. Nobody has appeared on behalf of the Baburam Harichand. Since, the matter has been listed for number of times but nobody is appeared for Baburam Harichand, therefore, the matter has been taken up for decision without their assistance. 2. Learned AR pointed out that Baburam Harichand had filed refund claims of SAD paid by the them on the import of Betel Nuts Industrial Grade . It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mants. Thus a level headed navigation through the prescribed conditions and a carefree verification of the prescribed documents would enable the jurisdictional customs officer to satisfy himself about the genuineness of the claim Including correlation of the goods before sanctioning the refund as provided under para-3 of the notification. In the present cases, neither SCNs nor the impugned orders specify any discrepancies in the refund claims regarding non-payment of SAD at the time of importation or VAT/CST at the time of subsequent sales, non-fulfilment of the conditions specified under para-2 of the notification, or non-submission of any documents prescribed under the notification and Board's circulars. Thus, the question arises before me is whether the grounds mentioned by the adjudicating authority while passing the impugned orders could indeed be prejudicial to the subject notification or otherwise, albeit the appellants complied with all prescribed procedures and submitted requisite documents. Therefore, I would examine ach point raised by the adjudicating authority. 7. The main ground pointed out by the adjudicating authority is that the appellant had imported good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rocesses as claimed by the appellant). Another point raised by the adjudicating authority is that the appellant was registered with VAT department as a kirana dealer and hence cannot have sold the imported betel nut which is of industrial grade. In this regard, I support the explanation given by the appellant that they are registered with VAT authorities for Kirana-Dry Fruits-Medicinal Herbs-Chemicals etc. and Si No. 34 of the Third Schedule to Delhi VAT Act specifies supari as a medicinal herb which makes their VAT registration proper. Nevertheless, I am of the view that these objections raised by the adjudicating authority are ultra vires and not at all relevant for the purpose of granting refund under notification 102/2007 (supra). What matters is whether the imported goods, on which appellant had paid 4% SAD at the time of importation, have been subsequently sold by them on payment of appropriate VAT/CST, or otherwise? These critical facts have not even remotely been refuted by the adjudicating authority. Therefore, I hold that the objections with regard to the name, nature and status of the importer or buyers of imported goods or the end-use of the goods purchased by them, etc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the aforementioned purpose, the statutory scheme in terms whereof such a notification has been issued should also be taken into consideration. Hon'ble Apex Court further stated that those who are entitled to the benefit cannot be deprived there from by taking recourse to the doctrine of narrow interpretation simpliciter, although the purpose and object thereof would be defeated thereby, Further, I also follow the revision order passed by the Government in case of Coftab Exports - 2006 (205) ELT 1027 (GO) which is based on many orders passed by the Hon'ble Apex Court, as under:- In case of - 1989 (39) ELT. 303 (S.C.) Union of India v. Suksha International Nutan Gems Anr, the Hon'ble Supreme Court has observed that an interpretation unduly restricting the scope of beneficial provision is to be avoided so that it may not take away with one hand what the policy gives with the other. In Union of India v. A. V. Narasimhalu- 1983 (13) ELT. 1534 (S.C.), the Apex Court also observed that the administrative authorities should instead of relying on technicalities act in a manner consistent with the broader concept of justice. Similar observation was made by the Apex C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ain the impugned orders to the extent it relates to rejection of refunds amounting to Rs. 1 ,80,000/- involved in BOE No. 2502622/30.12 2010 covered in appeal 359/2013 and Rs. 80 /. involved in BOE 2572653/12.01.2011 covered in appeal 360/201 . 13. With no other issues pertaining to the refund claims involved in the subject appeals having disputed before me, and in the light of the discussions held in the foregoing paras, and I maintain the impugned orders involved in appeals 359/2013 and 360/2013 only to the extent it relates to the two BOEs specified in para 12 supra wherein refund claims were hit by limitation of time. and set aside the remaining portion of these two orders. I also set aside the impugned order involved in appeal 361/2013 The present three appeals are disposed of on the terms set out as above, with consequential relief to the appellant . 4. We have seen the grounds of appeal of revenue and we have examined the arguments of the Commissioner (Appeals). We find that there are details reasons given in the impugned order about the item imported and the items sold by the Baburam Harichand being the same. The co-relation between the imported goods and the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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