TMI Blog2014 (6) TMI 782X X X X Extracts X X X X X X X X Extracts X X X X ..... in the sale invoices. Clause (b) of para 2 of the Notification provides that the importer while issuing the invoice for sale of goods, should specifically indicate in the invoice that in respect of the goods covered therein, no credit of additional duty of Customs levied thereunder Section 3 (5) of the Customs tariff Act, 1975 shall be admissible. In the present case, the applicant mentioned in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs and filed refund of duty under notification No.102/07-Cus. dated 14.09.2007 which was paid to them. Subsequently, a proceeding was initiated to recover the said amount as erroneously refunded to them. The adjudicating authority observed that the applicant had violated the conditions 2 (b) of the Notification and confirmed the demand of Rs.3,19,662/- as the same was sanctioned earlier erroneousl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ised Representative on behalf of the Revenue drew the attention of the Bench to the particular words of the notification was specifically indicated in the invoices make it clear that the invoices should mention no credit of Additional Duty of Customs levied under sub-section (5) of Section 3 of Customs tariff Act, 1975 shall be admissible . It is contended that the Hon'ble Supreme Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d specifically indicate in the invoice that in respect of the goods covered therein, no credit of additional duty of Customs levied thereunder Section 3 (5) of the Customs tariff Act, 1975 shall be admissible. In the present case, the applicant mentioned in the sale invoice ADC not passed on . Prima facie, it appears that ADC (Additional Customs Duty) was not passed on to the customers. We find t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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