TaxTMI 
TaxTMI 
TaxTMI 
2022 (6) TMI 1091
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....ursuance of Notification No. 102/2007 against 28 Bills of entry for an amount of Rs.24,87,171/- before the Refund Sanctioning Authority and vide Order-in-Original dated 08.08.2012 refund was sanctioned against 22 Bills of entry but rejected against 6 Bills of entry amounting to Rs.10,53,922/- on the sole ground that Audit objected those 6 Bills of entry as allegedly not tallying with the sale invoices. Appellant got a favourable order from the Commissioner (Appeals) who had given a categorical finding that the refund claim survives and directed the Appellant to produce requisite documents before the adjudicating authority to substantiate its claim for refund. Appellant participated in the limited remand proceeding and being unsuccessf....
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....authority is directed to give a reasonable opportunity to the appellant to substantiate their claim of refund with requisite documents and pass appropriate order consistent with the legal provisions and due verification." 4. The gist of the above order is that goods imported and goods sold, though are of different brand names are one and same which is verifiable from the item code and item description and such infraction of procedural technically cannot defeat the very object and purpose of exemption Notification [reliance was placed on the judgment of Hon'ble Supreme Court in Mangalore Chemicals & Fertilisers Ltd. vs. Deputy Commissioner of Commercial Taxes & Ors. reported in 1991 (55) ELT 437 (SC)]. Further, he had asked the adjudica....
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....t has substantiated demonstratively during hearing of this case through documents annexed to the appeal memo from page 80 to page 95 and beyond. Further, as could be noticed from the adjudicating authority's order that unless imported goods are sold in the same condition, benefit of exemption Notification would be denied to the importer and change in the nature of goods would disentitle the importer from seeking SAD refund (para 9.1 of his order). On perusal of Notification No. 102/2007 no such conditionality is noticeable. 6. Refund of SAD is primarily governed by Notification No. 102/2007 and guided by its clarificatory Circular issued from time to time. Learned Commissioner (Appeals) in the first round of litigation had already given a ....
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....Companies Act or any statute, correlating the payment of ST/VAT on the imported goods (in respect of which refund is claimed) with the invoices of sale, would be required along with the original tax / duty payment documents as proof of payment of appropriate ST/VAT for the purpose of para 2(d) & (e) of the said notification." (underlined to emphasise) 7. Judicial president has been set by the Hon'ble Madras High Court in the case of Johnson Lifts Pvt. Ltd. Vs. Assistant Commissioner of Customs (Refund), Chennai reported in 2020 (374) ELT 519 (Mad.) in which it was clearly stipulated that the respondent-department is bound to accept the description of goods in the import documents as well as sale invoice to be one and the same, on the ....