2021 (6) TMI 170

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....Kolkata vide Order-in-Original dated 17.4.2018 which has been further upheld by the Ld. Commissioner (Appeals) vide Order-in-Appeal dated 10.10.2018 which is impugned herein. 2. Briefly stated, the facts of the case are that the appellant assessee applied for refund of 4% SAD in terms of Notf. No. 102/2007- Cus dated 14.9.2007 against goods imported vide 2 nos. Bill of Entries on which applicable sales tax / VAT is paid while making sales domestically. The said refund claim came to be allowed by the Proper Officer vide Order dated 26.09.2014 and the refund amount was duly sanctioned. Thereafter, a Show Cause Notice dated 05.03.2018 was issued to recover the aforesaid refund amount on the ground that the CA certificate submitted by the as....

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....t the previous certificate submitted by their employee for whose mistake, the appellant should not be penalised. He relied upon certain decisions to submit that the assessee should not be penalised for mistake on the part of the employee. He submitted that there is no case of fraud inasmuch as they have duly paid VAT while making sale of imported goods and that they are legally entitled for SAD refund paid at the time of import. He also submitted that since the SCN was not served to them, the assessee could not represent its case before the original authority. He further submitted that in any case, the Department was required to review the original order dated 26.09.2014 by virtue of which refund was sanctioned and an appeal should have ....