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Cus - Notfn 102/2007 - Refund of SAD - Findings of Commissioner(A) is very strange and totally unwarranted - there is no requirement in statutory provisions that agreement between importer and consignment agent should bear signature of witness - Appeal allowed: CESTAT

By TIOL News Service

MUMBAI, APR 11, 2015: THE appellant filed a refund claim under notification 102/2007-Cus in respect of SAD paid on the imported goods namely, Prime Hot Rolled Steel Sheets/Cold Rolled Steel Sheets.

In support of their claim,they submitted documents such as Work Sheet, Sales Invoices, Documents evidencing payment of appropriate VAT/ST, certificate of Chartered Accountant certifying that burden of SAD has not been passed by the importer, self declaration of the importer that he has not passed on incidence of SAD & certificate of Chartered Accountant certifying co-relation of payment of VAT/ST on imported goods with invoices of sales.

Para (viii) of Board Circular No. 16/2008 dated 13.10.2008 requires that in case of sale of imported goods through consignment agents, the refund of 4% CVD shall be granted subject to the condition that the consignment agent has been authorized to sell the imported goods in terms of the agreement entered into between the importer and the consignment agent.

According to the Commissioner (Appeals), the agreement between the consignment agent and the importer does not contain the signature of the witnesses and therefore, is not legally valid. On this "crucial"ground, he agreed with the rejection of the refund claimof Rs.1,14,692/- by the original authority.

The Bench after considering the submissions observed-

"4.1. I have seen the copy of the Agreement. It bears signatures of both the importer, being the first party, and the consignment agent being the second party. There is no requirement in the statutory provisions that the Agreement should bear the signatures of the witnesses. In fact, the notification providing for refund does not require that the appellant should submit a copy of the agreement. The finding of Commissioner (Appeals) is indeed very strange and totally unwarranted. In the circumstances, the appellant have submitted all required documents for processing and sanctioning of the refund claim."

The appeal was allowed with consequential relief.

In passing : Perhaps imposition of cost on the authorities concerned would prevent such a miscarriage of law…

(See 2015-TIOL-652-CESTAT-MUM)


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