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2018 (7) TMI 187 - AT - CustomsRefund of SAD - N/N. 102/2007-Cus. dated 14.9.2007 as amended - refund was rejected on the ground that the sales invoice did not bear the endorsement that CENVAT credit of SAD is not admissible - Held that:- The said issue stands decided in the case of Chowgule & Company Pvt. Ltd. [2014 (8) TMI 214 - CESTAT MUMBAI (LB)], where it was held that Condition relating to endorsement on the invoice was merely a procedural one and the purpose and object of such an endorsement could be achieved when the duty element itself was not specified in the invoice. Since the object and purpose of the condition is achieved by non-specification of the duty element the mere non-making of the endorsement could not have undermined the purpose of the exemption. However, taking note of the fact that the sales invoices have not been completely produced by the appellant, the matter requires to be remanded to the adjudicating authority who shall give an opportunity to the appellant to furnish the invoice. Appeal allowed by way of remand.
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