TMI Blog2024 (3) TMI 808X X X X Extracts X X X X X X X X Extracts X X X X ..... e had been no endorsements in the sales invoices indicating non-availibility of CENVAT credit on the imported goods sold - HELD THAT:- It is found that the conditions on which refund claims have been rejected are complied with by the appellant inasmuch as (i) Chartered Accountant certificate produced at pages 28 and 29 (in respect of appeal No. C/21068/2015) and pages 44-54 (in respect of appeal N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als), Cochin. Since the issue involved in both the appeals are common, the details of which are as below, accordingly taken up together for disposal. Appeal No. Bill of Entry No. date SAD (Refund Claim) C/21068/2015 No.2029271 dt. 3.5.2013 Rs.84,106/- C/21484/2015 No.2195112 dt.21.05.2013 No.2212748 dt.23.05.2013 Rs.1,62,141/- 2.1 Briefly stated that facts of the case are that the appellants are t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ., submits that the issue of non-endorsement of availability of CENVAT credit in the respective sales invoices as a ground for rejection of refund claim is no more res integra and covered by the judgment of this Tribunal in the case of R.K.G. International Pvt. Ltd. vs. CCE, Nodia: 2013 (290) ELT 253 (Tri.-Del.) and House Full International Ltd. vs. CC (Import), Mumbai: 2015 (318) ELT 460 (Tri.-Mu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner (A). 5. We find that the short issue involved in the present appeals for determination is admissibility of SAD refund of Rs.84,106/- and Rs.1,62,141/- filed by them on 31.07.2013 and 8.8.2013 against respective Bills of Entry. We find that the conditions on which refund claims have been rejected are complied with by the appellant inasmuch as (i) Chartered Accountant certificate produced at pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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