2021 (12) TMI 349

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....t to claiming the refund of 4% of SAD paid by the appellant in respect of Bills of Entry No.83,44,581/- dated 18.02.2015, 9291820 dated 20.05.2015 and 2543643 dated 10.09.2015. The payments were made under Notification No.102/2007 - Cus. dated 14.09.2007. While scrutinizing these claims, the Department observed that the SAD as has been paid by the appellant amounts to Rs. 1,58,685/- as contrary to Rs. 2,29,821/- which otherwise was claimed vide these impugned refund. Accordingly, the appellant was asked to explain and clarify certain discrepancies as were brought to his notice vide Memorandum date 01.03.2016. Certain documents as mentioned in the said memorandum were also required. The reply to said discrepancies alongwith the required docu....

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....has been required by ld. Commissioner (Appeals). Ld. Counsel has also impressed upon the certificates given by their statutory auditors in this respect. The said Certificates have not at all been considered by the Commissioner (Appeals). In view of the submissions, his order is prayed to be set aside and appeal is prayed to be allowed. 5. Per-contra, ld. DR has laid emphasis upon the findings in para 5.5. of the order under challenge. It is mentioned that the refund of SAD in the present case is governed by notification and thus, it was obligatory upon the appellant to ensure that the mandatory conditions of the Notification are duly been fulfilled. As highlighted by ld. Commissioner (Appeals) the condition 2 (b) of the Notification has ....

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....ssions, rejection of the appeal on this ground is therefore, not sustainable. Ground No.2. As per the condition 2 (b) of Notification No. 102 dated 14.09.2007, the refund of SAD can be sanctioned when the invoice or sale of goods are produced on record specifically indicating the non-admissibility of credit of additional duty of customs. There is no denial on part of the Department that the invoices have been produced. The only ground of not considering them is the want of proper stamping on the said invoices. The invoices as annexed on record shows that no doubt the requisite stamping specifically indicating the non-admissibility of credit of additional duty of customs is not there, but admittedly the invoices are compute....