2024 (3) TMI 603

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..... d to certain Bills of Entry. The Notification No. 102/2007 or the Circular issued by the Board does not make any requirement for filing a cost structure along with the refund-claim. On perusal of the CA Certificate produced along with the appeal book, it is seen that the said Certificate has categorically stated that the SAD has not been passed on to the customer. In such circumstances, the Department ought not to have rejected the refund-claim in respect of few Bills of Entry only. From the arguments advanced by the Ld. counsel as well as on perusal of records, we find that the Department has insisted on submission of cost structure in case of imports made on MRP basis. The refund is sanctionable only when evidence as to VAT payments made .....

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..... ppellant. It is submitted that in respect of refund-claim for both the disputed periods, the appellant had furnished the Chartered Accountant Certificate co-relating the payment of Sales Tax / Value Added Tax on the imported goods for which the refund was claimed. However, Deficiency Memo was issued to the appellant for both these claims alleging that the appellant has also to produce cost structure explaining how the RSP value has been arrived at by the appellant. The appellant was directed to produce CA Certificate. Although, the appellant had produced CA Certificate along with the refund-claim, the appellant further furnished CA Certificate in accordance with the Deficiency Memo. The refund-claim has been rejected stating that appellant .....

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..... proved whether the MRP declared by them includes the SAD or not. It is submitted by the Ld. counsel that the appellant has paid SAD on the MRP declared by them and therefore there is no question of including the SAD in the MRP of the goods imported. The observations by the Authorities below are without any legal basis and prayed that the appeals may be allowed. 3. The Ld. Authorised Representative Shri N. Satyanarayanan supported the findings in the impugned order. 4. Heard both sides. 5. From the facts narrated above, it can be seen that the appellant has furnished the CA Certificate. The Adjudicating Authority while sanctioning the refund has taken note of this Certificate and allowed the refund in respect of few Bills of Entry. We are n .....

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