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2015 (3) TMI 119 - CESTAT MUMBAIRefund of SAD - Notification No. 102/2007-Cus dated 14/09/2007 - Appellant failed to make any endorsement in the commercial invoices issued for the domestic sale that "no credit of SAD of Customs levied under sub-section (5) of Section 3 of the Customs Tariff Act, shall be admissible" - Held that:- As is evident from the domestic sale invoices, there is no mention anywhere in those invoices of the SAD paid by the importer. Further, there is no registration number of the appellant as a cenvatable dealer mentioned in those invoices. Therefore, in terms of the Rule 9 of the Cenvat Credit Rules, 2004, the tax invoices issued by the appellant is not a cenvatable document(s) at all and hence, no credit of any import duty paid by the appellant can be taken on the strength of these invoices, notwithstanding the non-making of endorsement in this regard on the documents. Thus, the issue involved herein is squarely covered by the decision of the Larger Bench cited [2014 (8) TMI 214 - CESTAT MUMBAI (LB)]. - Decided in favour of assessee.
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