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2019 (2) TMI 267 - AT - CustomsRefund of SAD - rejection on the ground that condition 2(b) of N/N. 102/2007-Cus. dated 14.9.2007 has not been complied i.e., no endorsement was made on sales invoices - Held that:- The appellant has furnished the Chartered Accountant’s certificate showing that necessary endorsements were made on the sales invoices - Larger Bench of the Tribunal in the case of Chowgule & Company [2014 (8) TMI 214 - CESTAT MUMBAI (LB)] has observed that the said endorsement is not mandatory - rejection of refund not justified - appeal allowed - decided in favor of appellant.
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