Home Case Index All Cases Customs Customs + AT Customs - 2019 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (8) TMI 884 - AT - CustomsRefund of SAD - refund claim rejected on the ground that the sale invoices submitted with the claim has not been either printed or stamped with endorsement that in respect of the goods covered therein, no credit of additional duty of customs paid as per sub section (5) of Section 3 of the Customs Tariff Act shall be admissible - condition 2(b) of the N/N. 102/2007-Cus. - HELD THAT:- The appellant had produced the copies of the invoices generated from the computer which contains the required endorsement as provided under condition 2(b) of N/N. 102/2007. Further, the price shown in the sale invoice was a consolidated one and therefore nobody would be able to avail any credit either. Further, the appellant had produced the letters from the buyers who have categorically stated that they have not availed any credit on those invoices. When the price shown in the sale invoice is consolidated one and the duty paid on import had not been shown separately, there is no possibility of anyone taking credit of duty paid and this in a way comply with the conditions of the N/N. 102/2007. Appeal allowed - decided in favor of appellant.
|