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2019 (5) TMI 1149 - AT - CustomsRefund of SAD - N/N. 102/2007-Cus dated 14.09.2007 - refund rejected on the ground that the tax invoices did not contain the endorsement to the effect that “no credit of additional duty of Customs levied under sub-Section 5 of Section 3 of Customs Tariff Act, 1975 shall be admissible - HELD THAT:- Since such endorsement is a mandatory requirement for compliance as per Notification No.102/2007, in absence of such compliance, rejection of refund application by the authorities below, in our considered view, cannot be interfered with at this juncture - refund cannot be allowed - appeal dismissed - decided against appellant.
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