The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) directed re-adjudication for Customs duty demand on refund of Special Additional Duty (SAD) without proper examination of Chartered Accountant Certificate.
Skylark Office Machines, the appellant assessee appealed against the order passed by the Commissioner (Appeals) for confirming the Customs duty demand on refund of SAD.
S.C. Ratho, the counsel for the assessee contended that the production of a Chartered Accountant Certificate was not mandatory for claiming a refund of SAD and had not been made as a condition precedent under the Notification.
Also submitted that they had no mala fide role in submitting the Chartered Accountant’s Certificate and the assessee also produced a copy of the fresh Chartered Accountant’s Certificate before the department.
A. Choudhary, the counsel for the department relied on the decisions made by the lower authorities and contended that the assessee was not eligible to get the refund of SAD.
The Bench observed that no ulterior motive of the assessee towards the production of the earlier certificate had been proved.
The two-member bench comprising Muralidhar (Judicial) and Anpazhakan (Technical) directed re-adjudication to veracity of the Certificate and if all other related documents are found to be in order, pass a necessary order allowing the refund claim filed by the assessee and also held that the refund was held as eligible, the present confirmed demand against the assessee along with interest and penalty would get set aside.
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