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2020 (4) TMI 805 - AT - CustomsRefund of SAD - N/N. 102/2007-Cus. - Refund denied on the ground of non-stamping of the invoices - denial on the ground that the invoices showing sale of the goods do not bear ‘no credit of additional duty of Customs leviable under sub-section 5 of Section 3 of Customs Act shall be admissible’ - HELD THAT:- Non-declaration in the invoices as per para 2(b) of the notification indicating that no credit of additional duty is admissible to the customer is only a procedure required to be adopted. The purpose of the said declaration is that the buyer does not have undue Cenvat credit in case SAD has not been shown separately in the invoices. Refund also denied on the ground that CA certificate is not supported by any documentary evidence to show that the duty incidence has not been passed on to the customers - HELD THAT:- The impugned order stands passed beyond the scope of the show cause notice. Once there is no proposal in the notice to deny refund claim on a particular ground which also does not stand considered by the original adjudicating authority, the consideration of the same by Commissioner (Appeals) amounts to travelling beyond the show cause notice. Inasmuch as the appellant has produced the Chartered Accountant’s certificate, the same has to be allowed on this ground alone. Refund allowed - appeal allowed - decided in favor of appellant.
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