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2015 (2) TMI 1277 - AT - CustomsRefund of SAD - N/N. 102/2007-Cus. dated 14.09.2007 - denial on the sole ground that the appellants have made an endorsement in the invoice as regards non-passing of the credit of SAD, the said endorsement is not in the format prescribed in the notification - Held that:- It is not a case of non-endorsement. There is admittedly an endorsement on the invoices, thus satisfying the conditions of the notification. Difference in use of language cannot be adopted as a reason for denial of the refund of SAD. The issue stands decided by the Larger Bench decision of the Tribunal in the case of Chowgule & Company Pvt. Ltd. Vs. CCE [2014 (8) TMI 214 - CESTAT MUMBAI (LB)], where it was held that non-declaration of SAD in commercial invoice is affirmation that no cenvat credit thereof would be available. Appeal allowed - decided in favor of appellant.
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