2016 (12) TMI 1508

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....d., the respondent. 2. The respondent had filed refund (4% SAD) claim paid by them in respect of the import made. The respondent submitted the refund claim to the Dy. Commissioner of Customs who examined the said invoices and documents evidencing the payment of sales tax/VAT. After scrutiny of their claims the Dy Commissioner sought certain clarifications from the Excise Department as certain goods were shown to have been sold prior to the date of payment of SAD. Since the respondent did not receive the said clarifications from the Excise Department, they requested to process the matter on the basis of facts of submission and on merits of the case as they have no further submission / clarifications from their side. Accordingly, refund clai....

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..... 314831 dated 30.08.2013 and not 3141753 (on which custom duty paid on 5.9.2013). It is further seen that even the buyer of the goods in respect of both the Bills of Entry was the same viz. M/s Makalu Trading Ltd. and with the same description of the goods viz. Prime Hote Rolled (Alloy) Steel Sheet in Coils. From the details of the dispatch records appended to the above submissions, it is evident that the appellants have dispatched the goods under their sales invoices on various dates and the total quantity sold by them tally with the quantity imported against each of the 2 Bills of Entry. 10. I also find that there is no dispute that all the goods imported by the appellants have been sold and SAD/VAT paid as confirmed by the CA in compl....

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....it is clarified that the document evidencing payment of ST/VAT (in original) duly issued by or acknowledged by the concerned ST/VAT authorities shall be submitted by the importer. A certificate from a Chartered Accountant or any other independent authority certifying payment of ST/VAT would not be acceptable in lieu of the original documents. However, a certificate from the 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 (in respect of which refund is claimed) with the invoices of sale, would be required along with the original tax/duty payment documents as proof of payment of appropriate ST/VAT for ....