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M/s. Jay Polychem India Ltd. Versus Commissioner of Customs 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 of the case as available on record reveals that the invoice mentions the price of the goods and VAT on the same along with the endorsement as reproduced above. We find that based on such invoice no credit of SAD can be availed by the buyer. The veri .....

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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 order dated 1.5.2014. 2. The appellant imported PVC resins and paid Additional Duty of Customs under section 3(5) of Customs Tariff Act, 1975. Later, they filed claim for refund under Notification No.102/2007-Cus. Dated 14.9.2007 for the said duty. .....

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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 with an endorsement as stated above. It will clearly show that no credit of Special Additional Duty paid under section 3(5) of the Customs Tariff Act can be availed based on these invoices as payment of such duty has not been indicated in the invoice. I .....

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