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2023 (11) TMI 917 - CESTAT CHENNAIRefund of CVD duty (SAD) in terms of Notification No. 102/2007-Cus dated 14.9.2007 as amended - rejection on the ground that the declaration of endorsement/stamping made on the invoices are not as per the Circular issued by the Board - also alleged that sale invoices do not mention the name of the appellant herein - HELD THAT:- It is found that the refund claim is sought to be denied on technical grounds that the wordings of the endorsement made in the sales invoice are not strictly as per the Circular issued by the Board and that the sale invoices do not mention the name of the appellant on the invoice. However, there is a clear endorsement on the invoice that the goods have been imported by the consignor vide Bill of Entry No. 618526 date 24.5.2010 and that in respect of the goods no credit of additional duty of customs has been availed. Any doubts regarding the importer could have been ascertained from the details given in the BE. As per Board Circular No. 16/2008-Cus dated 13.10.2008, it has been clarified that in case of sale of imported goods by importer through consignment agent / stockist, the refund of 4% CVD shall be granted by customs field formation subject to the condition that the consignment agent / stockist has been authorized to sell the imported goods in terms of the agreement entered into between the importer and consignment agent / stockist. The minor non-compliance of procedure pointed out in the impugned order could otherwise have been verified with contemporary documents and on physical enquiry should not have led to the denial of substantial benefit especially in this era of trade facilitation - the Larger Bench of the Tribunal in CHOWGULE & COMPANY PVT LTD VERSUS COMMISSIONER OF CUSTOMS & CENTRAL EXCISE [2014 (8) TMI 214 - CESTAT MUMBAI (LB)] has examined the similar issue and held that in respect of a commercial invoice, which shows no details of the duty paid, the question of taking of any credit would not arise at all. Therefore, non-declaration of the duty in the invoice issued itself is an affirmation that no credit would be available and would satisfy the conditions prescribed under Notification No. 102/2007-cus. Thus, the appellant is eligible for refund and it would be improper to deny the same on minor procedural grounds which are otherwise verifiable - the impugned order set aside - appeal allowed.
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