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M/s. Jay Polychem India Ltd. Versus Commissioner of Customs, Chennai

2016 (7) TMI 362 - CESTAT CHENNAI

Refund of SAD - Notification No.102/2007-Cus. Dated 14.9.2007 - The claims were disallowed on the ground that the said duty element appears to have been passed on to the consumer which is in violation of the said Notification. - Held that:- The facts .....

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fication as alleged by Revenue is neither categorical nor to the point of credit available on duty paid under section 3(5) of the Tariff Act. - Even if there is no endorsement regarding non-admissibility of credit, refund cannot be denied if ther .....

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hri D.N. Panda, Judicial Member and Shri B. Ravichandran, Technical Member Shri Raghavan Ramabhadran, Advocate for the Appellant Shri B. Balamurugan, AC (AR) for the Respondent ORDER There are four appeals on same set of facts against common impugned .....

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The claims were disallowed on the ground that the said duty element appears to have been passed on to the consumer which is in violation of the said Notification. To arrive at such conclusion, the original authority relied on the wordings of endorsem .....

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ing the appeals. He also relied on the same rationale for his conclusion. 3. The learned counsel for the appellant submits that it is very clear from the sales invoice that the value of the sold items along with incidence of VAT only is indicated wit .....

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t is his case that there is sufficient compliance of the provisions of above notification to correctly claim the refund. The rejection is untenable and not sustainable. 4. The learned AR for Revenue counters the appellant s submission by stating that .....

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d perused the appeal records. 6. The only point for decision is whether the appellant had passed on the SAD to the buyer for availing credit thereby barring the buyer on the refund. The facts of the case as available on record reveals that the invoic .....

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o the point of credit available on duty paid under section 3(5) of the Tariff Act. The endorsement made makes it clear that no benefit is passed on which is further reinforced by non-mentioning of the impugned duty in the invoice. We also find that t .....

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