WR Grace & Co. India Private Limited Vs Commissioner of Customs (CESTAT Chennai)
CESTAT Chennai held that rejection of refund claim, filed in terms of notification no. 102/2007-Customs, merely for the reason that Chartered Account Certificate is not as per prescribed format is not sustainable since format of Chartered Accountant Certificate as per Public Notice No. 39/2011 dated 14.06.2011 is only suggested format and not a mandatory format.
Facts- The Appellant had filed a refund claim on 28.09.2012 in terms of Notification No. 102/2007-Customs dated 14.09.2007, as amended vide Notification No. 93/2008 dated 01.08.2008, for refund of 4% Additional Duty of Customs amounting to Rs. 11,80,888/- which was paid by them on import of “CONSTUCTION MATERIALS” vide 11 bills of entry filed during the period between 12.08.2011 and 27.12.2011. However, the Appellant failed to submit copies of VAT challans and abstract of VAT/CST paid on sale of imported goods. Further, the appellant failed to furnish Chartered Accountant certificate as per PN 39/2011 dated 14.06.2011 to rule out unjust enrichment. Therefore, a Deficiency Memo was issued to the Appellant on 02.07.2014. The Appellant failed to respond to the same.
Consequently, without going into other merits of the claim, the entire refund claim filed by the Appellant was rejected by the adjudicating authority.
