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2013 (11) TMI 945 - 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, appellants are entitled for refund claim - Following decision of RUCHI ACRONI INDUSTRIES LTD. Versus COMMR. OF CUS. (IMPORT), MUMBAI [2010 (12) TMI 1018 - CESTAT, MUMBAI]. Non-fixation of invoices with the stamp showing that no credit would be admissible to the purchaser is a requirement to be fulfilled for non passing of the credit to the said duty mentioned. If the appellants have not even mentioned SAD on the invoices, the purchasers is not in a position to avail the credit of the same, this purpose of notification is fulfilled - Decided in favour of assessee.
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