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2015 (3) TMI 510 - AT - CustomsRejection of refund claim - SAD - Endorsement of invoice - Held that:- As per the Notification no. 102/07 ibid there should be an endorsement on the invoice that the credit of SAD paid will not be available as credit to the buyer. Consequently, the refund of SAD is available to the trader/importer. Admittedly, in this case, although there is no endorsement on the invoice, the buyer is also not able to take credit as the buyer is not registered with the Central Excise department. As the buyer is not able to take credit of SAD, the condition of Notification no. 102/07 is fulfilled to entitlement of the refund of SAD. In these circumstances, the appellant is entitled for refund claim. Therefore, I set aside the impugned order - Decided in favour of assessee.
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