Home Case Index All Cases Customs Customs + AT Customs - 2018 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (3) TMI 361 - AT - CustomsRefund claim - whether non-endorsement to the effect that no credit was availed in respect of imported goods on the sales invoices is sufficient ground for rejection of refund? - Held that: - the issue has been settled by the Tribunal's Larger Bench decision in the case of Chowgule & Company Pvt. Ltd. [2014 (8) TMI 214 - CESTAT MUMBAI (LB)], where 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 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 - refund to be allowed. Rejection of C.A. certificate being not in the proper format - Held that: - appellant should be given another opportunity to produce the C.A certificate with the necessary details, to be verified by the adjudicating authority - matter on remand. Appeal allowed in part and part matter on remand.
|