Supreme Court: State Must Be Impleaded When Relief is Sought From Public Exchequer  ||  SC: Student Fees Cannot Be Increased Mid-Course Except in Exceptional Circumstances  ||  Supreme Court: ED's Delay in Sending Arrest Order Does Not By Itself Invalidate Arrest  ||  Supreme Court: Appeal Limitation Runs From NCLAT Order Pronouncement, Not Certified Copy Receipt  ||  Gujarat High Court: Waqf Tribunal Has No Supervisory Authority Over Waqf Board  ||  Kerala High Court Orders Aadhaar Fingerprint Comparison to Trace Sreekrishnapuram Murder Culprits  ||  Delhi High Court: Unnatural Death at Police Station Alone Cannot Establish Police Negligence  ||  Orissa High Court: Teacher Scolding Student for Intoxicant Use is Not Suicide Abetment  ||  Supreme Court: Drug Users are Victims and Focus Must Be on Breaking the Supply Chain  ||  Supreme Court: Non-Signatories May Join Arbitration When the Dispute Affects Their Rights    

Pradhin Ltd vs. Commissioner of Customs (Port-Export), Chennai - (Customs, Excise and Service Tax Appellate Tribunal) (04 Apr 2024)

When documents established that goods imported co-relates with the invoices, refund should not be denied on some minor variation in describing goods

MANU/CC/0111/2024

Customs

In facts of present case, the Appellant filed refund claim for refund of Special Additional Duty paid by them at the time of import of goods as under Notification No.102/2007 as amended. The original authorities rejected the refund claim observing that the description of the goods in the bill of entry does not match with the description of goods in the sales invoices. The Appellant preferred appeal before the Commissioner (Appeals) who upheld the order passed by the adjudicating authority. Hence, present appeal.

The refund claim has been rejected observing that, the description of the goods in the bills of entry does not corelate with the description mentioned in the sales invoices. Present Tribunal have perused the description given in the bills of entry as well as the sales invoices. The description of goods in the bills of entry is shown as 'HR Plates'. The description given in some of the sales invoices are 'MS Plates and HR Plates'. The description given in the bill of entry is on the basis of classification of the goods for payment of duty. The Appellant has described the goods as 'MS Plates' and 'HR Sheets' for the reason that they are known as such in the market on the basis of variation in thickness. Present Tribunal is convinced with the explanation put forward for the variation in the description and is satisfactory.

Further, the Appellant had produced Chartered Accountant certificate as well as the correlation statements along with the refund claim. In such circumstances, the original authority ought not to have denied the refund claim. The Tribunal in the case of Ganesha Impex Vs. Commissioner of Customs (Sea-Import)held that, when the documents established that goods imported co-relates with the invoices, the refund should not be denied on some minor variation in describing the goods.

The High Court in the case of P.P. Products Ltd., Vs. Commissioner of Customs, Chennai, held that when the CA certificate is produced the same cannot be brushed aside without proper reason. In the present case, the adjudicating authority has not put forward any finding as to disregard the CA certificate. In such circumstances, the refund claim ought to be allowed. The Appellant is eligible for refund. The impugned order is set aside. Appeal allowed.

Tags : REFUND CLAIM   DENIAL   LEGALITY  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved