2022 (10) TMI 965

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..... cts are that the appellant filed refund claim for refund of 4% additional duty paid by them on goods imported. The original authority sanctioned the refund vide order dated 27.7.2010. Thereafter, department filed appeal against the sanction of refund alleging that in two sales invoices, the stamp required as per Para 2(b) of Notification No. 102/2007 is not endorsed. The appeal filed by the depart .....

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..... ed 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 m .....

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..... is pointed out by the learned counsel for the appellant that the original authority after examining the invoices has made a finding that there are endorsements on the sales invoices which indicated '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 and Company has .....

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