https://www.taxtmi.com/caselaws?id=757519 CESTAT Chennai allowed the appeal regarding SAD refund under section 3(5) of Customs Tariff Act, 1975. The department rejected refund claims alleging discrepancy between imported goods description and sold goods description. The appellant produced a Chartered Accountant's certificate with reconciliation statement as required by Board's Circular. CESTAT held that rejection without reliable incriminating documents and clear reasons for disbelieving the certificate was improper. The authority failed to issue show cause notice or prove goods sold differed from imported goods. The refund rejection was set aside. en-us Tue, 27 Aug 2024 00:00:00 +0530 Wed, 28 Aug 2024 09:06:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757519 CESTAT Chennai allowed the appeal regarding SAD refund under section 3(5) of Customs Tariff Act, 1975. The department rejected refund claims alleging discrepancy between imported goods description and sold goods description. The appellant produced a Chartered Accountant's certificate with reconciliation statement as required by Board's Circular. CESTAT held that rejection without reliable incriminating documents and clear reasons for disbelieving the certificate was improper. The authority failed to issue show cause notice or prove goods sold differed from imported goods. The refund rejection was set aside. Case-Laws Customs Tue, 27 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757519