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of <h1>Revenue loses appeal as SAD refund allowed despite missing original challans and product description mismatch</h1> <h3>Commissioner of Customs Versus M/s. K.V.N. Impex (P) Ltd. And (Vice-Versa)</h3> CESTAT Bangalore dismissed Revenue's appeal regarding SAD refund denial. The appellant imported LLDPE but cleared goods as LDPE without producing original ... Refund of SAD - non-production of original duty paid challans and the items imported was Linear Low Density Polyethylene (LLDPE) and cleared as per sales invoices shown as Low Density Polyethylene (LDPE) - HELD THAT:- The circular dated 28.4.2008 at para 5.1 states that a certificate from statutory auditor/Chartered Accountant who certifies the importer’s annual financial accounts under the Companies Act or any statute, correlating the payment of ST/VAT on the imported goods with the invoices of sale is acceptable in lieu of the original documents, which has been followed by the Tribunal in the case of M/S. WIPRO LTD. VERSUS COMMISSIONER OF CUSTOMS, CHENNAI [2018 (4) TMI 1468 - CESTAT CHENNAI]. It is also on record that the original authority has also noted that the summary of sales against each Bill of Entry has been certified both by the Chartered Accountant and the Commercial Tax Officer. It is also seen that the statutory auditor certificate certifying that VAT on the sale invoices against each have been paid to the credit of the Government Account on due date, is taken on record by the original authority. It is also seen that the Chartered Accountant has already certified that in all the Bills of Entry where SAD is paid, the goods have been cleared on payment of VAT, which is also taken on record by the original authority without any dispute, therefore, the question of denying the refund only on the ground that original documents were not produced and the description did not tally is no longer valid in view of the above decisions of the Tribunal. Appeal of Revenue dismissed. Issues involved: Refund of Special Additional Duty (SAD) u/s Notification No.102/2007-Cus. for 118 Bills of Entry, rejection based on lack of original duty paid challans and mismatch in goods description.Refund for 41 Bills of Entry: Commissioner (A) allowed refund, citing 4% tax liability regardless of LDPE/LLDPE, and mismatch due to VAT invoice preparation. Department appealed, claiming non-satisfaction of Notification conditions. Tribunal referred to circular accepting Chartered Accountant certificate in lieu of original documents, citing similar cases.Refund for 7 Bills of Entry: Commissioner (A) rejected refund due to unavailability of original Bills of Entry and TR-6 challans. Assessee appealed, arguing satisfaction of all conditions except document production. Tribunal upheld assesse's appeal, emphasizing Chartered Accountant certification of VAT payment and goods clearance.Appeal No. C/961/2012: Revenue contested refund for 41 Bills of Entry, citing description mismatch and lack of Chartered Accountant certificate for VAT payment. Tribunal referred to circular allowing certificate in place of original documents, and upheld assesse's appeal based on similar cases.Appeal No. C/1056/2012: Assessee's appeal for 7 Bills of Entry rejected by Commissioner (A) due to missing original documents. Tribunal allowed assesse's appeal, emphasizing Chartered Accountant certification and compliance with Notification conditions.In conclusion, the Tribunal dismissed Revenue's appeal and allowed the assesse's appeal, highlighting the importance of Chartered Accountant certification and compliance with Notification conditions for refund eligibility.
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