Denial of refund claim for unutilized credit-self attested Xerox copy of documents-not duly attested by custom officers

PJ/Case Laws/2011-12/1237

Case: Commissioner of C.Ex., Jaipur-I versus Unimax Granites (P) Ltd.

Citation: 2011 (267) E.L.T. 545 (Tri. – Del)

Issue:- Whether refund claim for unutilized credit can be denied only because of self attested Xerox copy of documents were produced which were not duly attested by custom officers?

Brief Facts: The respondent is 100% EOU and availing Cenvat Credit on the services availed by them. As the respondent is an exporter, they are not able to utilize the credit in their Cenvat account; accordingly, under Rule 5 of the Cenvat Credit Rules, they have filed a refund claim. In support of their claim they have filed photocopy of A.R.E-1and shipping bills before the adjudicating authority which are duly certified by the concerned custom officers. As they are giving the photocopy, they were certified by the respondents themselves.
Both the lower authorities after examining the said documents sanctioned the refund claim. Against the said refund claim, the revenue filed this appeal

Appellant’s Contention:Revenue have filed the photocopy of the shipping bill and ARE-1but the same has not been duly certified by the Customs officer. In fact they have been attested by the assessee themselves.

Respondent’s Contention:These documents are duly certified by the custom officers showing that the goods have been exported by them. Hence their refund claim has been rightly sanctioned.

Reasoning of the Judgment:The only grievance of the revenue is that these documents should be attested by the customs officer but as per notification no. 05/2006, the assessee has to enclose the following documents:
“Copy of the relevant shipping bill of export duly certified by the customs officer to the effect that the goods have been exported.”
The Tribunal has seen the impugned shipping impugned shipping bill and A.R.E-1. On all these documents, the customs officer has duly certified to the effect that the goods have in fact been exported. The respondent has put their signature on the photocopies only for the attestation of the said documents. As per the said Notification, the attestation of these documents by the Customs officer is not required.

Decision:The appeal filed by the revenue is rejected.

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PJ/Case Laws/2011-12/1237

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