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2016 (7) TMI 362 - AT - CustomsRefund of SAD - Notification No.102/2007-Cus. Dated 14.9.2007 - The claims were disallowed on the ground that the said duty element appears to have been passed on to the consumer which is in violation of the said Notification. - Held that:- The facts of the case as available on record reveals that the invoice mentions the price of the goods and VAT on the same along with the endorsement as reproduced above. We find that based on such invoice no credit of SAD can be availed by the buyer. The verification as alleged by Revenue is neither categorical nor to the point of credit available on duty paid under section 3(5) of the Tariff Act. Even if there is no endorsement regarding non-admissibility of credit, refund cannot be denied if there is no allegation with supported evidence regarding actually passed on credit and the availment thereof by the buyer. - Refund allowed - Decided in favor of assessee.
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