Case Law Details
Commissioner of Customs Vs Doosan Infracore India Pvt. Ltd. (CESTAT Chennai)
Introduction: In a recent landmark case, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Chennai ruled in favor of Doosan Infracore India Pvt. Ltd., dismissing the appeal of the Department of Revenue, Commissioner of Customs. The contention pertained to the refund of the Special Additional Duty (SAD) on the ground of the disclosure of relevant documents.
Analysis: The respondent, Doosan Infracore India Pvt. Ltd., had filed for a refund of the SAD under Notification No. 102/2007-Cus. The department appealed against the sanction of the refund, arguing that the Chartered Accountant’s Certificate provided by Doosan did not clearly articulate whether the duty burden was transferred elsewhere.
The key point of contention was whether the certificate covered the months of February and March 2011, as the department argued it pertained only to the period from April to June 2011. This question was particularly relevant as the duty for the goods was paid from February 2011 to June 2011, and the goods were sold from April 2011 to June 2011.
However, the Commissioner (Appeals) dismissed the department’s argument as “absurd”, stating that accounting procedures usually include past periods. Furthermore, the department did not present any evidence to challenge the credibility of the Chartered Accountant certificate.
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