Department bound to accept description of goods in import documents and sale invoice to be same, on statement issued by Statutory Authority (Chartered Accountant), so was held by the Customs, Excise and Service Tax Appellate Tribunal, Mumbai.
Facts of the case, is that Appellant-importer, M/s Technova Imaging Systems Pvt. Ltd. had filed application for refund of SAD at 4% in pursuance of Notification No. 102/2007 against 28 Bills of entry for an amount of Rs.24,87,171/- before the Refund Sanctioning Authority and vide Order-in-Original dated 08.08.2012 refund was sanctioned against 22 Bills of entry but rejected against 6 Bills of entry amounting to Rs.10,53,922/- on the sole ground that Audit objected those 6 Bills of entry as allegedly not tallying with the sale invoices.
Appellant got a favourable order from the Commissioner (Appeals) who had given a categorical finding that the refund claim survives and directed the Appellant to produce requisite documents before the adjudicating authority to substantiate its claim for refund. Appellant participated in the limited remand proceeding and being unsuccessful both before the adjudicating authority and the Commissioner of Customs (Appeals), it has approached this forum for necessary relief.
DR. Suvendu Kumar Pati, Judicial Member observed that “Judicial president has been set by the Madras High Court in the case of Johnson Lifts Pvt. Ltd. vs. Assistant Commissioner of Customs in which it was clearly stipulated that the respondent-department is bound to accept the description of goods in the import documents as well as sale invoice to be one and the same, on the strength of the certificate/correlation statement issued by the Statutory Auditor (Chartered Accountant). In conformity to the judicial precedent set by this Tribunal, the following order is passed.
Appellant is entitled to get a refund of Rs.10,53,922/- alongwith applicable interest towards refund of SAD paid against 6 Bills of entry and the Respondent-Department is directed to pay the same within two months of communication of this order.”
Subscribe Taxscan Premium to view the JudgmentBuy books of essential tax practice with exciting offers at shopscan.in
