TMI Blog2018 (8) TMI 1355X X X X Extracts X X X X X X X X Extracts X X X X ..... to refund? - secondary evidence in the form of CA certificate and the certificate by the Superintendent of Central Excise. Held that:- The plain reading of the endorsement is that the buyer of goods from the respondent would not be entitled to avail of any credit of Special Additional Duty. Therefore, even if the invoice is taken as primary evidence, the endorsement therein is in accord with th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oms was allowed. 2. The Revenue in appeal urges the following questions of law for our consideration : (a) Whether the Tribunal was correct in not considering the express evidence on the sale invoice which showed that the incidence of Special Additional Duty of Customs was passed on to the next buyer which was germane in deciding if the respondent was entitled to refund? (b) Whether th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tribunal is perverse. This as the invoice which was issued by the respondent at the time of the sale of the goods indicates that the Special Additional Duty of 4% has been passed on to their customers. In support, she placed reliance on the following endorsement on the invoice : No credit of Additional Duty of Customs levied under sub Section (5) of Section 3 of the Customs Tariff Act, 197 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce is taken as primary evidence, the endorsement therein is in accord with the certificates issued by the Superintendent of Central Excise and the Chartered Accountant. It does not support the contention on behalf of the Revenue. 6. In the above facts, the findings of the Tribunal cannot be said to be perverse so as to warrant our interference. In the above view, the questions as proposed do no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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