Vivo Mobile India Pvt. Ltd. Vs Commissioner of Customs (CESTAT Delhi)
CESTAT Delhi held that a Certificate issued by a Chartered Accountant, therefore, cannot be lightly brushed aside without there being any cogent evidence to the contrary. Thus, order directing refund amount to be credited to Consumer Welfare Fund not justified. Accordingly, refund granted to assessee.
Facts- M/s. Vivo Mobile India Pvt. Ltd. (the appellant) is engaged, inter alia, in the business of manufacturing mobiles phones in India. The appellant has filed this appeal to assail the order dated 05.07.2021 passed by the Commissioner of Customs (Appeals), New Customs House, near IGI Airport, New Delhi, by which the order dated 15.06.2018 passed by the Assistant Commissioner (Refund) sanctioning refund claim of Rs. 1,67,79,311/- to the appellant u/s. 27(2) of the Customs Act, 1962 has been modified by directing that it should be credited to the Consumer Welfare Fund instead of being paid to the appellant.
Conclusion- Held that a Certificate issued by a Chartered Accountant, therefore, cannot be lightly brushed aside without there being any cogent evidence to the contrary. In the present case the Commissioner (Appeals) only doubted that the amount of Rs. 1,67,88,778/- was not included in the amount of Rs. 17,38,94,156/- shown in the Books of Account of the appellant. This doubt could have been clarified from the appellant but that was not done. Thus, it is evident that the appellant had not passed the burden of duty to the customers in respect of the duty paid on the 4 Bills of Entry and was shown as recoverable from the customs department. The Commissioner (Appeals), therefore, committed an illegality in holding that the appellant had not established that the burden of duty had not been passed to the customers.
