Refund of Special Additional Duty requires reliable VAT proof; a Chartered Accountant's certificate alone is not conclusive.

Refund of Special Additional Duty under Notification No. 102/2007-Customs depended on proof that sales tax/VAT was paid on the imported goods, supported by original records and, where relevant, a Chartered Accountant's certificate correlating the payments with sale invoices. A serious discrepancy in the invoices and supporting documents meant the certificate could not be treated as conclusive on its own. The claimant retained the burden of substantiating the refund claim with reliable material. The matter was therefore remanded for fresh examination by the original adjudicating authority after production of the certificate and the documents used to prepare it.

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Issues: Whether refund of Special Additional Duty under Notification No. 102/2007-Customs could be sustained on the basis of a Chartered Accountant's certificate despite a serious discrepancy in the invoices and supporting records.

Analysis: The circular governing the refund scheme required original documents evidencing payment of sales tax/VAT, while also permitting a Chartered Accountant's certificate correlating such payment with the sale invoices. Where a serious discrepancy was noticed in the invoice particulars, the certificate could not by itself be treated as conclusive. The person claiming refund had the burden of establishing payment of ST/VAT on the imported goods through reliable supporting material. In the circumstances, the matter required fresh examination by the original adjudicating authority after production of the certificate and all documents relied upon for its preparation.

Conclusion: The refund issue was not finally upheld and the matter was remanded for fresh adjudication.

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