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2015 (3) TMI 552 - CESTAT MUMBAIDenial of the refund of SAD - in terms of Section 28C of the Customs Act, 1962, the duty component has not been mentioned in the invoice - Held that:- As per Section 28C of the Customs Act, 1962, if the assessee is paying duty then same should be reflected in the sale invoice. Admittedly, in this case the appellant has not paid any duty on their clearances except VAT/CST which has been shown separately in the invoice. Further, refund of SAD is applicable where the assessee cleared the goods on payment of VAT/CST - I have examined the invoice also, wherein the endorsement regarding that no credit of additional duty of customs is available to the buyer, is clearly mentioned in the invoice. The finding of the Commissioner (Appeals) after extracting the copy of the invoice in the impugned order that invoice does not have endorsement that no credit of additional duty of customs levied under sub-section (5) of Section 3 of the Customs Tariff Act, 1975 shall be available. This finding is factually incorrect. As there is a clear endorsement made on the invoice, therefore the impugned order deserves no merits; hence set aside. Appeal is allowed with consequential relief. The Adjudicating Authority is directed to implement this order within 30 days of the receipt of the same. - Decided in favour of assesse.
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