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2017 (12) TMI 1606 - AT - CustomsRefund of SAD - rejection on the ground that there is no endorsement in the invoices to the effect that no credit has been availed in respect of the imported goods as required under para 2(b) of the N/N. 102/2007-Cus. dated 14.09.2007 - Held that:- The issue is decided in the case of NARASINGH DASS & CO. (P) LTD. VERSUS COMMR. OF CUS., TRICHY & CHENNAI [2017 (4) TMI 315 - CESTAT CHENNAI], wherein reliance placed in Larger Bench of the Tribunal in the case of Chowgule & Company Pvt. Ltd. v. Commissioner of Customs [2014 (8) TMI 214 - CESTAT MUMBAI (LB)] which has held that such an endorsement may not be necessary since the invoice do not carry the duty element - refund allowed. Appeal allowed - decided in favor of appellant.
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