Home Case Index All Cases Customs Customs + AT Customs - 2017 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (8) TMI 980 - AT - CustomsRefund of SAD - N/N. 102/2007-Cus dated 14.09.2007 - denial on the ground that the invoices have been raised prior to issuance of out of charge order issued by the customs authorities - Held that: - the authorities below had acknowledged that the appellant had fulfilled all the conditions laid down under N/N. 102/2007-Cus dated 14.09.2007, therefore, denial of refund only on the ground that the sales invoices was raised prior to out of charge, is contrary to the principle of law laid down by this Tribunal in the case of Radius Infotech vs. Commissioner of Customs, New Delhi [2016 (3) TMI 189 - CESTAT NEW DELHI], where the refund was allowed by holding that the appellant submitted delivery challan and the other evidence along with the terms of agreement to establish that the issue of invoice 5 days before the release of the goods by the Customs by itself does not prove that the goods have been sold and delivered to the buyers - appeal allowed - decided in favor of appellant.
|