TMI Blog2022 (10) TMI 965X X X X Extracts X X X X X X X X Extracts X X X X ..... dicated not eligible for CENVAT credit . It is also noted by the original authority that the condition in para 2(b) has been fulfilled. The Larger Bench of the Tribunal in the case of CHOWGULE COMPANY PVT LTD VERSUS COMMISSIONER OF CUSTOMS CENTRAL EXCISE [ 2014 (8) TMI 214 - CESTAT MUMBAI (LB)] has held that failure of the importer to endorse on the sales invoices that no credit of such additional customs duty would be admissible to buyers as stipulated under condition 2(b) of Notification cannot be a ground to deny the refund. Even though it is alleged by the department that two sales invoices did not bear the required endorsement, it is not established whether these invoices verified by Review Cell are the original invoices issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y (SAD) charged upon them. The allegation of the department that there is no endorsement in two invoices cannot be accepted as there is no proof that the invoices issued to the buyer did not contain the required endorsement. The learned counsel also argued that even in the absence of such endorsement, the refund claim cannot be rejected as decided by the Larger Bench of the Tribunal in the case of Chowgule Company Vs. Commissioner reported in 2014 (306) ELT 326 (Tri. LB). The said decision was followed in the case of STP Ltd. Vs. Commissioner of Customs, Chennai reported in 2019 (370) ELT 672 (Tri. Chen.). He prayed that the order of Commissioner (Appeals) may be set aside and the order passed by the adjudicating authority may be restored ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot bear the required endorsement, it is not established whether these invoices verified by Review Cell are the original invoices issued to the buyer by the appellant. So also there is no evidence to establish that the buyer had availed credit on these alleged invoices. I do not find any merits in the grounds alleged for remand of the matter. 6. From the discussions above as well as following the decision of the Larger Bench of the Tribunal, I am of the view that the order passed by Commissioner (Appeals) requires to be set aside which I hereby do. The order passed by the original authority sanctioning the refund is restored. The appeal is allowed with consequential relief, if any. (Dictated in open court) - - TaxTMI - TMITax - Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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