TMI Blog2018 (7) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... Pvt. Ltd. [2014 (8) TMI 214 - CESTAT MUMBAI (LB)], where it was held that Condition relating to endorsement on the invoice was merely a procedural one and the purpose and object of such an endorsement could be achieved when the duty element itself was not specified in the invoice. Since the object and purpose of the condition is achieved by non-specification of the duty element the mere non-makin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AD) under section 3(5) of Customs Tariff Act, 1975 on import of baby diapers. These imported baby diapers are subsequently sold on payment of applicable sales tax, VAT. The appellant thus filed refund claim as per Notification No. 102/2007-Cus. dated 14.9.2007 as amended for refund of the SAD paid. The refund was rejected on the ground that the sales invoice did not bear the endorsement that CENVA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd on which the refund stands rejected is that the commercial invoice issued by the appellant who has subsequently sold the goods do not bear the endorsement as required under 2(b) of the notification. The said issue stands decided in the case of Chowgule Company Pvt. Ltd. (supra), as relied by the ld. counsel for the appellant. Similar view has been taken by the Tribunal in the case of Chimanla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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