2021 (10) TMI 543

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....statement as required under para 5 of Circular No. 6/2008-Cus dated 28.4.2008. The appellant preferred appeal before Commissioner (Appeals) and also produced the Chartered Accountant certificate as also the correlation statement at the first appellate stage. However, vide Order in Appeal dated 7.8.2014, the appeal was rejected observing that Commissioner (Appeals) is not the authority before which such documents have to be furnished. The relevant part of the order of Commissioner (Appeals) is reproduced as under:- "......... But they did not submit the Customs Act, 1962 certificate in proper format and correlation sheet duly certified by the statutory auditor. The department again issued deficiency memos on 18.10.2012 and 9.11.2012. Oppor....

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....ful at the earliest. 5. Learned counsel says that there should not be again a remand of the matter by learned Commissioner (Appeals). Law does not expect that. Therefore, learned Commissioner (Appeals) having coextensive and co-terminus power shall examine the entire matter threadbare and shall pass the order without sending the matter back to the adjudicating authority. 6. Let Registry send copy of this order to the Chief Commissioner / Principal Commissioner, Customs for the needful." 4. In such remand proceedings, the Commissioner (Appeals) vide order impugned herein again rejected the refund claim. Aggrieved, the appellant is now before the Tribunal. 5. The learned counsel Shri A.K. Jayaraj appeared for the appellant. He adverted ....

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....le of imported goods is effected. There is a genuine difficulty in case of importers selling the goods through various States or those importing goods at various ports and subsequently, selling in different States to obtain the original copy of ST/VAT challan evidencing payment of appropriate ST/VAT for the purpose of claiming 4% CVD refund with various Customs Commissionerates at different ports Further, payment of ST/VAT after adjusting input tax credit is made through different forms such as deposit of cash, cheque, demand draft or other authorised mode of payment through banking channel or payment directly to the ST/VAT Department. In some States, even e-payment is also accepted. The aforesaid request of the trade has been considered ....