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2017 (12) TMI 1569 - AT - CustomsRefund of SAD - N/N. 102/2007-Cus. as amended - denial on the ground that there was no endorsement on the sale invoices to the extent that no credit has been availed in respect of the imported goods in terms of para 2(b) of the said notification and also on the ground that the Chartered Accountant certificate produced by them is not in proper format - Held that:- The issue whether non-endorsement to the effect that no credit was availed in respect of imported goods on the sales invoices is sufficient ground for rejection of refund has been settled by the Tribunal's Larger Bench decision in the case of Chowgule & Company Pvt. Ltd. [2014 (8) TMI 214 - CESTAT MUMBAI (LB)], where it was held that Condition relating to endorsement on the invoice was merely a procedural one and the purpose and object of such an endorsement could be achieved when the duty element itself was not specified in the invoice - rejection of refund not sustainable. C.A. certificate not in the proper format - Held that:- The appellant should be given another opportunity to produce the C.A certificate with the necessary details, to be verified by the adjudicating authority. Only for this limited purpose, the matter is remanded to the adjudicating authority. Appeal is partly allowed and partly remanded to the adjudicating authority.
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