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2015 (1) TMI 160 - AT - CustomsRefund claim - Notification No. 102/2007-Cus., dated 14-9-2007 - Refund of SAD - when the goods were cleared by the customs on 22-5-2012, how can the appellant raise the invoice on 19-5-2012 - Held that:- advocate has drawn my attention to the registration certificate granted by Delhi Pollution Control Committee for the import of Hazardous Waste on behalf of actual users. The said registration number requires the appellant to clear the imported waste directly to the actual users from the port. As such the appellant contention that they raised the invoice on 19-5-2012, expecting the clearance of the goods on the same very day, as the duty was paid by them on 19-5-2012, has to be accepted. In terms of the said registration the appellant were required to transport the imported waste directly to the actual users from the port of import. Merely because there was delay in passing out of charge order or in clearance of the imported goods, the invoice raised by them on 19-5-2012 cannot be held to be an invoice in respect of the some other goods. The original adjudicating authority has examined the said invoice and found the goods mentioned therein are relatable to the imported goods. There is no evidence on record indicating that the goods sold by 19 May 2012 invoice was different then the goods imported or the imported goods have been sold by the appellant to any other person. No reasons to uphold the impugned order of Commissioner (Appeals). The same is accordingly set aside - Decided against assessee.
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