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TMI Blog2015 (12) TMI 921X X X X Extracts X X X X X X X X Extracts X X X X ..... . Mall, Asst. Commissioner (A.R.) ORDER Per : Ramesh Nair This appeal arising out of Order-in-Appeal No. MUM-CUSTM-SXP-357-12-13 dated 12/6/2012 passed by the Commissioner of Customs (Appeals), Mumbai Zone I, wherein the Ld. Commissioner (Appeals) upheld the Order-in-Original. The fact of the case is that the appellant filed the refund claim of Rs. 18,52,267/- in respect of 4% SAD paid on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Educational Cess thereof, a stamp was affixed to the effect that no credit of additional duty levied under Section 3(5) of the Customs Tariff Act 1975 shall be admissible. He also referred to the certificate issued by all the relevant buyers that Cenvat credit of 4% SAD was not availed by them. He has also drawn my attention to all the RG 23 register of the buyers wherein it clearly appears that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions made by both the sides and perused the records. 5. From the invoices of the appellant it is observed that in addition to CVD there is mention of 4% SAD also. However, on the same invoices there is stamp affixed which indicates as no credit of additional duty levied under Section 3(5) of the Customs Tariff Act 1975 shall be admissible. I also perused certificate issued by the buyers of the go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scribed the procedure. The only requirement, as regards Cenvat credit is that the claimant should make endorsement on the invoice that the Cenvat credit in respect of additional duty should not be availed by the buyers. The said compliance was undisputedly made by the appellant on their sale invoices. In view of the above discussions on the facts which is not under dispute, I am of the view that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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