Non-Filing of CA Certificate is Mere Procedural Lapse: No Legislative Intent to Deny Refund to Exporter, says CESTAT [Read Order]

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) recently held that non-filing of Chartered Accountant certificate is a mere procedural lapse therefore the bench said that  there is no legislative intent to deny refund to exporters .

Sushil Kumar Goyal, Chartered Accountant appeared for the Appellant and Joydip Chattopadhyay, appeared for the respondent

Appellant Rajrani Exports Pvt. Ltd has sought refund of Rs.1, 12,390/- for the Service Tax paid for various input services used by them in the course of their exports. Lower Authorities have rejected the refund claim and passed an order. Against this order the appellant filed an appeal before the CESTAT.

Counsel for the appellant submits that they have filed all the details regarding the service and also submitted all the copies of the invoices which are stamped and signed by the Chartered Accountant.

Counsel for the respondent submits that appellant did not enclosed certificate of Chartered Accountant’s also assessee was not properly submitted the all the invoices.

The single bench of CESTAT consisting of. R. Muralidhar, (Judicial Member) order to the adjudication authority give opportunity to appellant to submit the Chartered Accountant’s Certificate and all the relevant co-relating documents.

Further the bench observed that, Appellant has filed the Refund Application in Form A-1 filling up almost all the details. If some details have been left out, they can be considered as procedural lapse

Suggested keywords: CESTTA, Chartered Accountant, Legislature, Service tax, Certificate

To Read the full text of the Order CLICK HERE

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