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2023 (11) TMI 488 - AT - CustomsRefund of SAD - Rejection for the reason that the invoice did not contain the endorsement “no credit of additional duty of customs levied under sub-section (5) of section 3 of the Customs Tariff Act, 1975 shall be admissible” - HELD THAT:- The issue is settled by the decision of the Tribunal’s Larger Bench in the case of Chowgule & Company Pvt. Ltd. Vs CC & CCE [2014 (8) TMI 214 - CESTAT MUMBAI (LB)] where it was held that A trader-importer, who paid SAD on the imported .good 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 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. Thus, the rejection of refund claim is not justified. Impugned order is set aside - Appeals are allowed.
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