CESTAT upholds Sanctioning of Refund Claim of Customs Duty on ground of Proper Verification of Entire Documents and Bill of Entry [Read Order]

The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld sanctioning of refund claim of Customs duty on the ground of proper verification of entire documents and bill of entry. 

K.I. International Ltd, the respondent-assessee filed a refund claim of customs duty, and the original authority sanctioned the refund claim, and the Commissioner (Appeals) upheld the refund. 

The revenue department appealed against the order passed by the Commissioner (Appeals) for confirming the sanctioning of the refund claim filed by the assessee. 

Ananda Lakshmi Ganeshram, the counsel for the department contended that the refund sanctioning authority had not scrutinized the entire documents while sanctioning the refund and the assessee does not file the entire document and bills for the refund claim. 

A. Mudimannan, the counsel for the assessee contended that the refund sanctioning authority while passing the Order-in-Original had considered the documents and verified the invoices, Bills of Entry, Charted Accountant Certificate, etc., produced by the assessee. 

The Bench observed that the payment of additional customs duty, sale of goods, payment of value-added tax, correlation of value-added tax with goods sold, limitation, an endorsement regarding non admissibility of CENVAT credit in sales invoices, assignment of goods, goods sold in consignment, the benefit of exemption notification, and the compliance of Chartered Accountant Certificate are discussed in the order in original. 

The two-member bench comprising Sulekha Beevi (Judicial) and Vasa Seshagiri Rao (Technical) upheld the sanctioning of the refund claim by the Commissioner (Appeals) while dismissing the appeal filed by the revenue. 

To Read the full text of the Order CLICK HERE

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