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2011 (8) TMI 1098 - CESTAT BANGALORERefund claim - SAD - N/N. 102/2007-Cus. dated 14.09.2007 - denial on the ground that the applicant, while issuing the invoice for sale of the imported goods, did not specifically indicate in the invoice that no credit of additional duty of customs levied under sub-section (5) of Section 3 of the CTA was admissible - Held that: - the applicant is not a registered dealer for the purpose of passing of credits. Further, the invoices produced for our perusal, which have been relied upon by the Commissioner (Appeals), do not indicate any amount of Customs Duty separately and, therefore, the basis of fear that these documents could have been used for taking credit does not exist - petition dismissed - decided against Revenue.
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