2019 (3) TMI 1949

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...., AC (AR), for the Respondent. ORDER Brief facts are that the appellants had filed refund claim under Notification No. 102/2007-Cus., dated 14-9-2007 for refund of SAD. The refund was rejected by adjudicating authority for non-fulfilment of condition 2(e)(ii) of the said notification. In appeal, the Commissioner (Appeals) upheld the rejection on these grounds. Hence this appeal. 2. O....

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....shed Chartered Accountant's Certificate showing the details of the VAT paid in respect of imported goods sold by them. The allegation that the Chartered Accountant has not properly verified the accounts of the appellant is incorrect. The said Chartered Accountant is a statutory auditor. He relied upon the decision of the Tribunal in the case of M/s. Precision Informatic (M) Pvt. Ltd. vide Final Or....

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....ally with the description of the goods in the bill of entry. From the submissions made, it is seen that the description shown in the bill of entry is as per the nature or classification of goods whereas in the sales invoices only grades are shown. The department does not have a case that goods were not imported or sold. The sales invoices, Bill of Entry together with Chartered Accountant Certifica....