Law and Practice : Digital eBook
Research is most exciting & rewarding
Home Case Index All Cases Customs Customs + AT Customs - 2023 (3) TMI AT This
Forgot password New User/ Regiser
2023 (3) TMI 453 - AT - Customs
Refund of SAD - rejection on the ground that the sales invoices were not endorsed with the mandatory declaration that "no cenvat credit can be availed on the invoices".
Whether refund can be granted as per the benefit of Notification No.102/2007-Cus. Dated 14.09.2007, if condition 2(b) of the notification has not been complied by a trader who cleared the goods on the strength of commercial invoices?
HELD THAT:- The said issue has been decided by the Larger Bench in the case of CHOWGULE & COMPANY PVT LTD VERSUS COMMISSIONER OF CUSTOMS & CENTRAL EXCISE [2014 (8) TMI 214 - CESTAT MUMBAI (LB)] wherein it was held that A trader-importer, who paid SAD on the imported goods and who discharged VAT/ST liability on subsequent sale, and who issued commercial invoices without indicating any details of the duty paid, would be entitled to the benefit of exemption under Notification No.102/2007-Cus., notwithstanding the fact that he made no endorsement that “credit of duty is not admissible” on the commercial invoices, subject to the satisfaction of the other conditions stipulated therein.
The Tribunal in a similar matter in the case of IM/S. INFINITY INDUSTRIES PVT. LTD. VERSUS COMMISSIONER OF CUSTOMS (IMPORT) , CHENNAI-IV [2019 (12) TMI 655 - CESTAT CHENNAI] wherein the authorities below had rejected the refund claim on the ground that the commercial invoices did not contain the declaration that ‘no credit is admissible on the duty paid’ and also refused to accept the C.A certificate, considered the issue and observed that On perusal of description of the goods mentioned above, it is found that character of the goods (paper) has been shown in the sales invoices. So also, the goods sold are paper of different grades. The appellant has pointed out that he has used description of the goods as known in the trade in India. Department does not have a case that the description shown in the invoices are not the goods known in the local market in India. Thus, there are no major discrepancy in the description of the goods in the Bill of Entry and the sale invoices.
The rejection of refund is without legal basis. The impugned order rejecting the refund is set aside - Appeal allowed.