Rejection of refund claim for mismatch in SAD vs VAT/CST unjustified: CESTAT Chennai

Roots Multiclean Ltd. Vs Commissioner of Customs (CESTAT Chennai)

CESTAT Chennai held that the mismatch in the SAD vs VAT / CST paid caused by different rates at which the tax is paid cannot be held against the refund applicant. Further, reasons for disbelieving the CA’s certificate also not clearly spelt out. Accordingly, rejection of refund claim unsustainable.

Facts- The appellant filed two refund claims for refund of 4% SAD levied under Sec. 3(5) of Customs Tariff Act, 1975 for their import of ‘Industrial Vacuum Cleaner and its spares’ in terms of

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