9911796707
TMI Blog2010 (12) TMI 1018X X X X Extracts X X X X X X X X Extracts X X X X ..... paid by the appellants. 2. The facts of the case are that the appellants filed a refund claim of 4% SAD initially paid by them at the time of import. Thereafter, they cleared the goods on payment of VAT and filed a refund claim in terms of Notification No. 102/07-Cus, the refund claim was rejected on the ground that the appellants has not made endorsement on the invoices as per condition 2(b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s shown zero no credit can be taken by the buyer. It is true that appellants has not made the endorsement on the invoice but it is clear from the face of the invoice that there is no SAD shown and as per the decision of the Hon'ble Apex Court in the case of Malwa Industries - 2009 (235) E.L.T. 214 (S.C.) wherein it was held that exemption Notification should be read liberally. Particularly, in thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a condition in the Notification that the incidence of SAD should not be passed on the buyer and endorsement should be made to the effect on the invoice. 7. It is clear that no SAD is shown in the invoice which amounts that the endorsement as per condition 2(b) of the Notification has been made by the appellants and as held in the case of Equinox Solution supra, the appellants are entitled f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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