2015 (3) TMI 161

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.... JUDGEMENT Per Pradip Kumar Das: As the issue involved in this appeal lies in a narrow compass, after disposing of the stay application filed by the Revenue, the appeal is taken up for hearing. 2. The respondent imported Zinc Scrap Saves, Tin Ingots, Copper Scrap Dream during the period from 04.01.2012 to 20.08.2013 under the cover of seven Bills of Entry. They filed application on 04.....

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....consignment agent and the absence of provisions for reimbursement of ST/VAT in the agreement is being set right by the respondent on account of evidence submitted by them. It is further observed that there is no impediment for sanction of refund amount to the appellant subject to verification of evidence submitted by the respondent. 3. Condition No.2(d) of the said notification provides that th....

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....ales agents is silent on terms of VAT. 5. On the other hand, the learned Counsel for the respondent submits that on an identical issue the Tribunal in the case of Commissioner of Customs (Sea-Export), Chennai Vs Shri Ram Impex India (P) Ltd. reported in 2014 (300) E.L.T.126 (Tri.-Chennai) rejected the appeal filed by the Revenue. He submits that they placed the Chartered Accountants Certificat....

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....ed Accountant is, one who either certifies the claimants financial records under the Companies Act, 1956 or any ST/VAT Act of the State Government or the Income-tax Act, 1961, in order to fulfil the condition that the incident of burden has not been passed on to any other person. We find that Chartered Accountants certificate was accepted by the adjudicating authority in terms of Board's Circula....