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2018 (6) TMI 946 - HC - CustomsRefund of SAD - N/N. 102/2007-Cus. dated 14.09.2007 - Denial of refund on the ground that the sale invoices do not contain the words “no credit of additional duty of customs levied under Sub-Section (5) of Section 3 of Customs Tariff Act, 1975, shall be admissible against this invoice” - Held that:- Although the notification may have prescribed the words which should be included in an invoice, but the words are not magical in their scope since it is a procedural condition, as long as the intention is made clear, even by the use of other words, the assessee cannot be denied the benefit of the refund of SAD. The non-declaration of SAD in commercial invoice is an affirmation that no CENVAT credit thereof, shall be available and the same satisfies the condition of the notification. Hence the respondent is justified in claiming the refund. Appeal dismissed - decided against Revenue.
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