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2018 (7) TMI 104 - AT - CustomsRefund of SAD - N/N. 102/2007-Cus. dated 14.09.2007 - rejection on the grounds that the invoices do not bear the endorsement that the Cenvat credit is not admissible and also for the reason that the invoices do not show that the goods have been sold - Held that:- On the invoices the description of the goods is shown as STB, wherein the Ld. Counsel has explained that this is an abbreviation of Set Top Box. Invoices clearly show that the appellant has specifically stated that they have not passed on the Cenvat credit. It is clearly stated in the invoices that no Cenvat credit is admissible - Appellant is eligible for refund - appeal allowed - decided in favor of appellant.
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