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2015 (11) TMI 1017 - AT - CustomsDenial of refund claim - Refund of SAD - Issue of Invoices before the date of Bill of Entry - appellant submitted that, the invoice was prepared in advance since the consignment was imported against a specific order and was meant for the end user which was known well in advance and therefore, they prepared the invoice in advance, but had issued the same only after the payment of duty etc. - Held that:- There is no evidence on record that the invoice has been issued prior to the Bill of Entry and payment of duty. The Department has also not countered that the details given in the invoice do not tally with the Bill of Entry. - Refund allowed.
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