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2015 (10) TMI 94 - CESTAT MUMBAISpecial Additional Duty – Refund - Appellant filed refund claim under Notification 102/2007-Cus., for 4% SAD of Customs Duty – Refund was rejected by original authority on ground that original sale invoices were not submitted and invoices so issued do not bear declaration regarding non-admissibility of Cenvat credit by buyers – Held that from clarification of Board it was clear that appellant has complied with Condition No. 2(e) (ii) of Notification 102/2007-Cus, therefore, appellant cannot be insisted upon to submit original invoices – Refund claim should not have been rejected on this ground –As importer was selling goods to individual customer and from various cities and showrooms, it was obvious that entire invoices were practically not possible to be produced – Fact, that appellant was neither registered dealer under Central Excise for passing on Cenvat credit nor goods was Cenvatable items – Thus established by facts that Cenvat credit was neither passed on nor availed by buyer – Condition of endorsement stand fulfilled – Therefore, there was no violation of any condition of Notification 102/2007 – Impugned order set aside – Decided in favour of Assesse.
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