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2016 (12) TMI 640 - AT - CustomsRefund claim - SAD - Held that: - The issue whether for availing benefit of Notification No. 102/2007, the condition 2 (b) of the Notification is mandatory for compliance by a trader came up for analysation before the Larger Bench of the Tribunal in the case of Chowgule and Company Private Ltd., [2014 (8) TMI 214 - CESTAT MUMBAI (LB)] relied by the Ld. Counsel for appellant. The Ld. Counsel has also submitted that the duty element was not declared in the invoice. In the said case the Larger Bench of the Tribunal has held that the said condition is not mandatory in the case of a trader - Following the judgment laid by the Larger Bench in the case M/s Chowgule and Company Private Ltd., I hold that the appellant is eligible for refund. The impugned order for rejecting the refund is allowed - appeal allowed - decided in favor of appellant-assessee.
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