The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi bench has held that the CA certificate is not a mandatory requirement to process the refund claim of the assessee.
The appellant, M/s Marina Enterprises is registered with the Sales Tax Department having TIN number and have charged sales tax in their sales bill. They contended before the Commissioner (Appeals) on the ground that, C.A. certificate it is not an essential requirement for sanction of the SAD refund, in terms of the said notification as amended. It was further urged that admittedly the appellant have sold the goods in India after importing and have paid sales tax on the said goods.
Mr. Anil Choudhary, Member (Judicial) observed that from the sample copy of sales bill produced before the Tribunal, it is evident that appellant have not given break-up of additional duty or SAD in their sale bill.
“Further, the appellant have mentioned on the body of sale invoice that – no benefit of additional custom duty levied under subsection (5) of Section 3 of the Customs Tariff Act shall be admissible,” the Tribunal said.
After analysing the facts and the arguments from both the sides, the Tribunal observed that “thus, evidently the buyer of the goods from the appellant cannot take the benefit or credit of SAD of Customs, which was paid by the appellant – importer at the time of import. Accordingly, I find that the learned Commissioner (Appeals) have erred in holding that the refund claim was hit under the doctrine of unjust enrichment. Accordingly, this appeal is allowed and the impugned order is set aside. The appellant is held entitled to refund of the amount of SAD Rs.5,43,443/-.”
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