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2013 (11) TMI 1475 - CESTAT MUMBAIRefund of SAD in terms of Notification No. 102/2007 - Availment of CENVAT Credit - Import of cars - Held that:- non-endorsement of non-availability of CENVAT credit of the SAD paid on the sales invoice, in the invoice issued by the appellant, there is no mention of SAD separately and therefore, the question of buyers taking any credit would not arise at all. In a similar case, where endorsement relating to SAD was not made on the sales invoices, in respect of sales through non-registered dealers - substantive benefit of exemption Notification should not be denied on the ground of procedural or technical infraction - since the goods are cars, on which CENVAT is not available and the dealers through whom the goods are sold are also not dealers registered for CENVAT credit purposes, the question of the buyers availing any CENVAT credit would not arise at all. Therefore, non-endorsement of non-availability of SAD does not materially affect the refund claims - Following decision of Commissioner of Customs, Bangalore v. Kohler India Corporation Pvt. Ltd. [2011 (8) TMI 1098 - CESTAT BANGALORE] - appellant is directed to produce before the original adjudicating authority all the documents specified in the deficiency memo and, thereafter, the original adjudicating authority shall consider the refund application afresh and decide the eligibility of the appellant to the refund - Decided in favour of assessee.
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