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2015 (10) TMI 2260 - AT - CustomsRefund of Additional Customs Duty levied under Section 3(5) of Customs Tariff Act, 1975 in terms of Notification No. 102/2007-Cus – Revenue contends that Condition No. (b) of the Notification was not fulfilled as the importer had not specifically indicated in invoice that in respect of goods covered therein no credit of additional duty of customs is admissible – Held That:- Commissioner (Appeals) has adequately discussed the issue - Stamp on invoice to the effect that ‘No Credit of Special Additional Duty Available’ satisfies the requirement of Condition ‘b’ of Notification – Found no merits in appeal – Decided against the Revenue.
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