2015 (7) TMI 1451

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....ority and rejected the appeal filed by the appellant. 2. The appellant filed refund application before the Adjudicating Authority Deputy Commissioner for an amount of Rs. 10,91,761/- which was rejected by the adjudicating authority on the ground that the appellant has not fulfilled all the conditions prescribed vide Notification No. 102/2007-Cus dated 14.09.2007 read with procedure prescribed by CBEC vide Circular No. 6/2008-Cus dated 28.04.2008 and Circular No. 16/2008-Cus dated 13.10.2008. 2.1 The brief facts of the case are that the appellant had imported goods under 20 Bills of Entry as mentioned in para 2 of the Order-in-Original. It was verified and reported that the appellant has paid all the applicable dues including the addit....

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.... made by him on behalf of the importer in the capacity of consignment agent/ stockist. The Adjudicating Authority found that the appellant has not complied with the conditions prescribed vide Notification No. 102/2007-Cus dated 14.09.2007 read with procedure prescribed by CBEC Circular No. 6/2008-Cus dated 28.04.2008 and Circular No. 16/2008-Cus dated 13.10.2008 and hence the exemption granted vide above notifications with regard to sale made through his consignment agent, is inadmissible to them. 3. Feeling aggrieved with the Order-in-Original as mentioned above, appeal was filed before Commissioner (Appeals). The Commissioner (Appeals) observed in the impugned Order-in-Appeal that refund of additional duty of Customs leviable thereon u....

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....ct that the appellant had tendered four different certificates issued by Chartered Accountant M/s. B.G. Gokhru & Company, Mumbai, certifying month-wise details of purchase made by the consignment agent M/s. Sonal Non-ferrous Metals Pvt. Limited from the appellant for the months of June, 2015, July, 2015, August, 2015 and September, 2015 as well as payment of VAT made by the said consignment agent during the said months. The appellant had also produced copies of challans evidencing payment of VAT by the consignment agent for all these months. However, the certificates for the months of July, 2015, August, 2015 and September, 2015 have escaped attention of lower authorities leading them to summarily reject the claim on the ground that the app....