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2017 (4) TMI 315 - AT - CustomsFuture sale of existing goods in India - denial on the ground that the goods imported were cleared later to the date of sales invoice - Held that: - future sale of existing goods in India and in the custody of Customs is undeniable in absence of any contrary evidence to show that the appellant was dealer of similar goods not imported. In absence of any evidence to show the appellant’s oblique motive, there cannot be suspicion to hold against the appellant - appeal allowed. Refund of SAD - CENVAT credit - there was no endorsement of the condition of the notification and no Cenvat credit is admissible in respect of the goods covered by the sales invoice - Held that: - Larger Bench of the Tribunal has already held in the case of Chowgule & Company Pvt. Ltd. v. Commissioner of Customs [2014 (8) TMI 214 - CESTAT MUMBAI (LB)] that such an endorsement may not be necessary since the invoice do not carry the duty element - appeal allowed. Appeal allowed in toto - decided in favor of appellant.
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