2019 (5) TMI 929

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....wall, floor tiles, decoration stones etc. Appellant imported polished marble slabs (honed) vide Bill of Entry No.6966096 dt. 04/10/2016 with the description CO/ISFTA/116/8938 dt. 27/09/2016 colour Ivory & Red siz L-155 to 275 and vide Bill of Entry No.7112254 dt. 17/10/2016 with the description siz L 273 to 284 H128 to 186 Thickness 2 CM Colour Brown and Grey on payment of 4% additional duty and customs duty. Thereafter the appellant sold the said goods under various sale invoices and on each sale, appropriate VAT has been paid to the concerned VAT authorities. On 23/01/2017, the appellant filed a refund application for an amount of Rs. 1,46,240/- as 4% additional duty refund as per Notification No.102/2007-Cus dt. 14/09/2007 against the af....

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....bed under Notification No.102/2007 and also admits to the fact that the importer has furnished Chartered Accountant certified VAT challans and further admits that the importer has furnished a certificate from the Chartered Accountant stating that the goods imported have been sold under tax invoices on payment of appropriate VAT and that the burden of 4% VCD has not been passed on by the importer to the buyer, the refund claim ought to have been sanctioned. It is his further submission that it has been consistently held by the Tribunal that the Chartered Accountant certificate would be suffice to satisfy the condition of unjust enrichment. In support of this submission, he relied upon the following decisions:- i. CC, Chennai Vs. shri Ram ....

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....the refund claim all the documents which are required as per the notification and circulars issued by the Board from time to time. Further the appellant has also attached a certificate issued by the statutory Chartered Accountant who has certified the payment of VAT by the appellant but the said certificate has also not been believed by both the lower authorities. All the decisions relied upon by the appellant cited supra have held that a Chartered Accountant certificate should be accepted to extend the benefit of Notification No.102/2007-Cus. dt. 14/09/2007. In the case of Gujarat Boron Derivatives Pvt. Ltd., it has been held by the Tribunal that the circular issued by the Board clearly shows that Chartered Accountant certificate is suffic....