2025-VIL-2117-CESTAT-CHE-CU
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CUSTOMS CESTAT Cases

Customs – Import of construction materials – Payment of duty – Filing of refund claim – Appellant filed refund claim in terms of Notification No.102/2007-Customs for refund of 4% Additional Duty of Customs paid on import of Construction Materials vide 11 bills of entry – Adjudicating authority rejected refund claim for non-fulfillment of condition in para 2(e)(iii) of Notification No.102/2007 – Lower Appellate Authority (LAA) upheld order passed by Adjudicating authority – Whether Appellant has fulfilled the condition in para 2(e)(iii) of Notification No.102/2007 read with Circular No.16/2008 – HELD – Appellant’s refund claim had been rejected by original adjudicating authority for non-fulfillment of condition in para 2(e)(iii) of Notification No.102/2007 read with Para 2(vi) of Circular No.16/2008. Since Appellant have produced copies of documents evidencing payment of VAT/CST, Appellant should be considered to have fulfilled condition in para 2(e)(iii) of Notification No.102/2007 read with Circular No.16/2008 – Appeal partly allowed - Rejection of certificate – Sustainability – Whether rejection of Chartered Accountant Certificate by Adjudicating authority as well as LAA on ground that same is not in proper format as per Public Notice No.39/2011 is correct or not – HELD – LAA had rejected appeal of Appellant on ground that Chartered Accountant Certificate submitted by Appellant evidencing payment of appropriate sales tax/value added tax is not in proper format as per Public Notice No.39/2011. Format of Chartered Accountant Certificate as per Public Notice No.39/2011 is only suggested/indicative format and not a mandatory format prescribed for claiming refund under Notification No.102/2007. Even the Notification No.102/2007 does not prescribe any format for Chartered Accountant Certificate. Rejection of Chartered Accountant Certificate by Adjudicating authority as well as LAA on ground that same is not in proper format as per Public Notice No.39/2011 is not correct - Filing of refund claim – Bar of limitation – Whether refund claim of Appellant in respect of four Bills of Entry is time barred – HELD – In terms of amendment made to Notification No.102/2007, Appellant is required to file claim for refund of 4% additional duty of customs before expiry of one year from date of payment of said additional duty of customs. Refund claim of Appellant in respect of four bills of entry is time barred, as refund claim had been filed beyond period of one year from date of payment of additional duty of customs. Impugned order is set aside in respect of seven bills of entry, but it is upheld in respect of remaining four bills of entry.
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