TMI Blog2015 (2) TMI 1277X X X X Extracts X X X X X X X X Extracts X X X X ..... d that:- It is not a case of non-endorsement. There is admittedly an endorsement on the invoices, thus satisfying the conditions of the notification. Difference in use of language cannot be adopted as a reason for denial of the refund of SAD. The issue stands decided by the Larger Bench decision of the Tribunal in the case of Chowgule & Company Pvt. Ltd. Vs. CCE [2014 (8) TMI 214 - CESTAT MUMBA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the format prescribed in the notification. 2. I have examined the invoices which bear an endorsement that no credit of SAD would be available to the buyer of the goods. The Revenues only objection is that the language used for such endorsement is different than the language used in the Notification, prescribing endorsement. 3. I find that the said dispute has been the subject matter of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n commercial invoice is affirmation that no cenvat credit thereof would be available. The same satisfied the condition in para 2(b) of Notification No. 102/2007-Cus. requiring endorsement on invoice that no credit was admissible. Endorsement on the invoice is only a procedural condition and once its object is achieved, non-endorsement cannot be held to undermine the purpose of the notification. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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