TMI Blog2023 (7) TMI 778X X X X Extracts X X X X X X X X Extracts X X X X ..... ority allowed refund of Rs.38,81,529/- vide Order-in-Original dated 14.05.2011 dated 14.06.2011. The goods in both the cases used in transmission of electricity were sold under same LOA. As far as refund of SAD is concerned, there are catena of decisions by various Tribunals, which have categorically held that refund cannot be denied on technical infirmity. Board s Circular No.18/2010 dated 08.07.2010 clarifies that production of books of account is not be insisted and only certificate from Chartered Accountant is sufficient to allow refund. In the appellant s case at the time of filing of refund claim, the appellant submitted Chartered Accountant certificate showing the amount as receivable in the books of account. Once the assessee has complied for the said requirement, and considering the terms of the contract between the parties, the refund cannot be rejected on the ground of unjust enrichment. Appeal allowed. - Customs Appeal No.26113 of 2013 - FINAL ORDER NO.20713/2023 - Dated:- 17-7-2023 - MR. P.A. AUGUSTIAN, MEMBER (JUDICIAL) AND MR. PULLELA NAGESWARA RAO, MEMBER Shri P.S. Pruthi, Consultant for the Appellant Shri P.Saravana Perumal, Authorised Represent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 of the Section 3 of the Customs Tariff Act, 1975 shall be admissible . In this regard, learned counsel submitted that no CENVAT Credit can be availed by the buyer since appellant is not registered for the activity and also submitted that the condition of endorsement on invoice is a procedural one and the purpose could not be achieved when duty element itself was not specified in the invoices. 4. The learned Counsel for the appellant draws our attention to the copy of the Chartered Accountant Certificate, invoice for sale. Learned Counsel also draws our attention to the finding of the Hon ble Tribunal in the matter of M/s Novo Nordisk India Pvt. Ltd. Versus Commr. of Cus. (ACC Import), Mumbai reported as 2013 (292) E.L.T. 252 (Tri.-Mumbai) wherein the Hon ble Tribunal held that :- 5. We have carefully considered the submissions made by both sides. The purpose of a declaration as stipulated in para 2(b) of Notification No. 102/2007-Cus., dated 14.9.2007 is to deny double benefit i.e. the buyer of the goods takes the credit of the SAD paid, while the seller gets refund of the SAD paid. In order to prevent this, the aforesaid declaration has been prescribed in the Notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pretative process would arise only where the meaning is not manifest on the plain words of the statute. As held by the Hon'ble Apex Court in the New India Sugar Mills Ltd. vs. Commissioner of Sales Tax, Bihar [AIR 1963 S.C 1207] - it is a recognized rule of interpretation of statutes that expressions used therein should ordinarily be understood in a sense in which they best harmonize with the object of the statute, and which effectuate the object of the Legislature . Applying the ratio of these decisions to the facts of the case before us, it can be seen that the condition relating to endorsement on the invoice was merely a procedural one and the purpose and object of such an endorsement could be achieved when the duty element itself was not specified in the invoice. Since the object and purpose of the condition is achieved by non-specification of the duty element, the mere non-making of the endorsement could not have undermined the purpose of the exemption. Thus we concur with the view taken by this Tribunal in the cases of Equinox Solution Ltd. and Nova Nordisk India Pvt. Ltd. (supra). 6. Similarly, this Tribunal in the matter of M/s Systronics (India) Ltd. Versus Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authorities have rejected the refund claims on the ground that the Balance Sheet for the year ending 31-3-2008 does not show the refund amount as receivables. We find from the Chartered Accountant certificate that they had accounting practice of showing the sad amount in purchase account and afterwards in next year when they received the amount of SAD, the amount was credited to Refund Received from the Government Account . This practice adopted by the Appellant and certified by the Chartered Accountant clearly shows that the claim is not hit by unjust enrichment. The main requirement is that the importer should not have charged SAD amount to their buyers which has not been disputed by the Appellate Authority. Further in Balance-Sheet for the year 2008-09, the said amount is appearing as Refund received from Government which is also not disputed. In view of above facts we do not find any reason to deny refund of 4% SAD to the Appellant as the requirement of the conditions for allowing refund stands complied with. We thus hold that the Appellant is eligible for the refund. We therefore set aside the impugned order and allow the appeal with consequential relief. 8. The lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t for the period 2008-09. 10. We have gone through the facts and circumstances of the case. It is a case where the appellant had imported the goods by paying additional duty and the value of the goods supplied to M/s Power Grid Corporation of India Ltd was fixed way back in 2008. It has been clearly agreed and understood between the buyer and seller that no other tax other than octroi and entry tax would only be charged and reimbursed by the buying entity. In transactions between the parties for the previous period, the price of the goods was the same and the Adjudicating Authority allowed refund of Rs.38,81,529/- vide Order-in-Original dated 14.05.2011 dated 14.06.2011. The goods in both the cases used in transmission of electricity were sold under same LOA. We have gone through the decisions relied by the Adjudicating Authority as well as the Learned counsel for the appellant during the hearing. As far as refund of SAD is concerned, there are catena of decisions by various Tribunals, which have categorically held that refund cannot be denied on technical infirmity. Board s Circular No.18/2010 dated 08.07.2010 clarifies that production of books of account is not be insisted and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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