2013 (5) TMI 217

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....al Duty (SAD) paid on the goods imported by them during the period October 2007 to March 2008. On a perusal of the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Pre-deposit waived. 2. The original authority had rejected the following refund claims on the ground of non-compliance with the conditions attached to Notification No.102/2007-Cus dated 14.9.2007 as amended : Sl. No. Application date Date of receipt Period of claims Amount claimed File No. 1. 30.9.08 11.12.08 Oct 07 316849 S.46/D-174/08 2. 28.10.08 11.12.08 Nov 07 488531 S.46/D-175/08 3. 01.01.08 02.01.08 Jan 08 226466 S.46/D-10/09 ....

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....  (d) the importer shall pay on sale of the said goods, appropriate sales tax or value added tax, as the case may be;         (e) the importer shall, inter alia, provide copies of the following documents along with the refund claim :             (i) document evidencing payment of the said additional duty;             (ii) invoices of sale of the imported goods in respect of which refund of the said additional duty is claimed;             (iii) documents evidencing payment of appropriate sales tax or value added tax, as the case....

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....d the latter accepted the Chartered Accountant's certificate and set aside the order-in-original by holding that the party was eligible for refund of SAD paid on the imported goods. Hence, the present appeal of the department. 3. The respondent has filed their counter styled "cross objections", which is seen registered as cross objection No. 94/2011. The learned consultant for the respondent has reiterated the so-called "cross objections". 4. The learned Deputy Commissioner (AR) has reiterated the grounds of this appeal. According to the appellant, the respondent did not duly comply with the conditions of notification No.102/2007-Cus inasmuch as they did not produce all the invoices covering sales of the imported goods within one year....

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....arned Commissioner (Appeals) erred in relying on the Chartered Accountant's certificate. The appellant has rightly contended that the respondent did not comply with one of the conditions of the exemption notification inasmuch as they did not prove that all the imported goods were sold within the prescribed period under invoices containing endorsement of inadmissibility of CENVAT credit of SAD to the buyers. The impugned order is, therefore, liable to be set aside and this appeal to be allowed. However, for ends of justice, we are of the view that the respondent should be given a reasonable opportunity of adducing requisite evidence in support of their refund claims before the original authority. The learned consultant has today submitted th....