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2018 (2) TMI 583 - AT - CustomsRefund of SAD - rejection on the ground that the sale invoice does not contain 'no credit of additional duty of customs levied under sub-section (5) of Section 3 shall be admissible against this invoice' - Held that: - the matter is no longer res integra vide the Tribunal's decision in the case of Chowgule & Company Pvt. Ltd Vs. CCE [2014 (8) TMI 214 - CESTAT MUMBAI (LB)], wherein the Larger Bench has held that the endorsement is merely procedural one and the purpose and object of the endorsement could be achieved when the duty element is not specified in the invoice - refund allowed - appeal allowed - decided in favor of appellant.
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