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2015 (2) TMI 1078 - AT - CustomsRefund of Special Additional Duty - sale invoices issued by them did not bear the endorsement ‘no credit of additional duty of customs levied under sub-section (5) of Section 3 of Customs Tariff Act 1975 shall be admissible - Held that:- Issue is no more res integra and stands decided in favour of the assessee by the Larger Bench decision of the Tribunal in the case of Chowgule & Company Pvt. Ltd. Vs. CCE [2014 (8) TMI 214 - CESTAT MUMBAI (LB)]. There are other decisions also laying down that even if said endorsement has not been made in the invoices, which also do not reflect the SAD element, the benefit of the notification cannot be denied to them, on the said sole ground - I set aside the impugned orders - Decided in favour of assessee.
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