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2010 (12) TMI 1018 - AT - CustomsRefund claim - assessee cleared the goods on payment of VAT and filed a refund claim in terms of Notification No. 102/07-Cus, the refund claim was rejected on the ground that the appellants has not made endorsement on the invoices as per condition 2(b) of the said Notification by the lower authorities - Held that:- As no SAD is shown in the invoice which amounts that the endorsement as per condition 2(b) of the Notification has been made by the appellants and as held in the case of Equinox Solution [2010 (12) TMI 74 - CESTAT, MUMBAI] the appellants are entitled for refund claim. Hence, the appeal is allowed
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