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TMI Blog2024 (8) TMI 1064X X X X Extracts X X X X X X X X Extracts X X X X ..... at the appellant who is a trader-importer filed four refund claims for the refund amount totalling to Rs.72,43,041/- claimed by them to have been paid as 4% Special Additional Duty of Customs (SAD) leviable under section 3(5) of the Customs Tariff Act, 1975 for the import of various items described as 'LDPE LF2119, PVC Resin LS100, LLDPE 118W, PVC Resin S0-65D, HDPE HA001HD' etc. vide 51 Bills of Entry. The appellant claimed refund in terms of Notification 102/2007-Cus dated 14.9.2007 as amended and submitted documents in support of the refund claim. The department noticed discrepancies on the description of the goods and the brand name not being mentioned in the invoice. Certain discrepancies were also noticed with two different stamps bei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T 707 (Mad). b. Johnson Lifts Pvt Ltd v. Asst. Commr of Customs (Refunds), Chennai, 2020 (374) ELT 519 (Mad). c. Overseas Polymers Pvt Ltd v. CC (Appeals-II), Chennai, 2021 (378) ELT 231 (T-Chennai). d. Chakrapani Vyapar Pvt Ltd v. CC, Bangalore, 2019 (370) ELT 947 (T- Bang). The Ld. Counsel further submitted that the authorities below have rejected the refund claims on the grounds such as addition of grade description in the invoice and clerical errors in not affixing the stamp. Neither of these errors go to the root of the validity of the refund claim. The inquiry conducted with the buyers stopped short of asking what goods they received, whether they took Cenvat Credit thereon? In the orders of the authorities below, there is no f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is mismatch with regard to the description of goods etc. in the sales invoices when compared to the Bills of Entry and other minor discrepancies is no longer res integra. The fact remains that the appellant has produced a Chartered Accountant's Certificate along with the reconciliation statement as required by Boards Circular. In such a case the decision to discard the certificate should be based on certain incriminating and reliable documents and the reasons for disbelieving the certificate should be clearly spelt out. In the absence of such action the claim cannot be rejected. 5. In Chowgule & Company Pvt. Ltd. v. Commissioner of Customs & C. Ex., [2014-TIOL-1191-CESTAT-MUM-LB], a Larger Bench of this Tribunal examined a reference of a r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... additional duties of excise in lieu of sales tax, gold and silver imported by passengers or other nominated agencies and life saving drugs that are free from customs duties. The levy would also not apply to goods which are currently exempt both from basic and additional duties of customs. Similarly, goods imported for subsequent trading have also been left out of its purview, since they bear the burden of Sales tax at the time of first sale. The new levy will also not apply to inputs imported under export-promotion schemes. In addition, there may be other sectors eligible for exemptions. These would be examined and if considered appropriate notified separately." The rate of levy was subsequently reduced to 4%. All goods imported for subse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, etc. For taking the credit, the quantum of duty paid should be shown in the invoices and the same should be shown separately for each type of duties. In respect of a commercial invoice, which shows no details of the duty paid, the question of taking of any credit would not arise at all. Therefore, non-declaration of the duty in the invoice issued itself is an affirmation that no credit would be available. Therefore, non-declaration/ non-specification of the duty element as to its nature and quantum in the invoice issued would itself be a satisfaction of the condition prescribed under clause (b) of para 2 of the Notification 102/2007. (emphasis added) A similar view is also relevant for discrepancies noticed in the description of goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said additional duty; (ii) invoices of sale of the imported goods in respect of which refund of the said additional duty is claimed; (iii) documents evidencing payment of appropriate sales tax or value added tax, as the case may be, by the importer, on sale of such imported goods. The adjudicating authority appears to have done a thorough scrutiny of the documents and granted refund for substantial portion of the claim. In respect of the remaining portion, the only reason for rejection is that the appellant has not adopted the same code while describing the product in their sale invoices. The explanation offered by the appellant/importer is that the numbers which followed the letters HDPE/LDPE/LLDPE are relevant only for person who is i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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