TMI Blog2023 (1) TMI 878X X X X Extracts X X X X X X X X Extracts X X X X ..... T/ST liability on subsequent sale, and who issued commercial invoices without indicating any details of the duty paid, would be entitled to the benefit of exemption under Notification 102/2007-Cus, notwithstanding the fact that he made no endorsement that credit of duty is not admissible on the commercial invoices, subject to the satisfaction of the other conditions stipulated therein. It is apparent from the copy of receipt for filing refund claim that the appellant had filed the copy of sale invoices and also summary of sale invoices etc. Thus, the refund claim has been rejected without any reason and on flimsy ground. Further, such rejection of refund is bad in law and also ignoring the binding judgment of this Tribunal in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he invoice for sale of the said goods, shall specifically indicate in the invoice that in respect of the goods covered therein, no credit of the additional duty of customs levied under sub-section (5) of Section 3 of the Customs Tariff Act, 1975 shall be admissible; (c) The importer shall file a claim for refund of the said additional duty of customs paid on the imported goods with the jurisdictional customs officer; (d) The importer shall pay on sale of the said goods, appropriate sales tax or value added tax as the case may be; (e) The importer shall, inter alia, provide copies of the following documents along with the refund claim- (i) Document evidencing payment of the said additional duty. (ii) Invoices of sale of the im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods. Hence, absence of endorsement as required under Clause 2(b) of the notification does not affect the eligibility of refund, if other conditions are met. The refund claim was adjudicated vide OIO dated 11/04/2017 and the refund claim rejected observing that the appellant have not submitted: i) Calculation-cum-co-relation sheet ii) sale invoice iii) VAT/CST challan and returns, iv) Summary of sale invoices v) Authority letter 3. It was further observed that only CA certificate was available on the record. Thus, the refund was rejected for non-compliance of condition 2(b) 2(e) (ii) of the said Notification No. 102/2007-CUS. 4. Being aggrieved, the appellant preferred appeal before the Commissioner (Appeals) who ..... X X X X Extracts X X X X X X X X Extracts X X X X
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