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2018 (11) TMI 1098 - AT - CustomsRefund of SAD - rejection on the ground of non-mentioning of the fact of ineligibility of 4% SAD in the respective sales invoices - alleged violation of N/N. 102/2007-CUS dt. 14.9.2007 - Held that:- The issue is settled in favour of the respondent by the Larger Bench in 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. Unjust enrichment - Held that:- In the Chartered Accountant’s Certificate produced by the Appellant it has been clearly stated that the amount claimed as refund has been shown in their books of account as receivable and the same has not been passed on to the buyers - No contrary evidence has been produced by the Revenue to contradict the said certificate nor the findings of the Ld. Commissioner(Appeals) has been rebutted with material particulars. Refund is to be allowed - Appeal dismissed - decided against Revenue.
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