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2024 (3) TMI 808 - AT - CustomsRefund of SAD - rejection of refund on the ground that the appellant failed to submit Chartered Accountant certificates and there had been no endorsements in the sales invoices indicating non-availibility of CENVAT credit on the imported goods sold - HELD THAT:- It is found that the conditions on which refund claims have been rejected are complied with by the appellant inasmuch as (i) Chartered Accountant certificate produced at pages 28 and 29 (in respect of appeal No. C/21068/2015) and pages 44-54 (in respect of appeal No. C/21484/2015) of the appeal paper-books (ii) Sample copy of invoice indicating endorsement is placed at page 25 and 41, respectively. Also, it is now settled law that endorsement in the sales invoice regarding non-availability of CENVAT credit cannot be a reason to deny the SAD refund. The impugned orders are set aside - Appeal allowed.
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