TMI Blog2014 (11) TMI 856X X X X Extracts X X X X X X X X Extracts X X X X ..... cial invoices - 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 Notification 102/2007-Cus”, although they have not made an endorsement on the invoice that credit of duty is not admissible. Therefore, followi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... condition 2(b) of the said Notification, there should be an endorsement to the effect that no credit of additional duty was taken and benefit of SAD has not been passed on to the buyer. 2. It is the contention of the appellant that the appellant being a trader have cleared the imported goods on payment of CST/VAT and no duty element has been shown in the invoice. In fact, goods have been cleare ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titled to the benefit of Notification 102/2007-Cus , although they have not made an endorsement on the invoice that credit of duty is not admissible. Therefore, following the decision of the larger bench of the Tribunal, I hold that as the appellants have cleared the imported goods on payment of CST/VAT being a trader under the cover of commercial invoice, therefore they are entitled for refund cl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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