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TMI Blog2023 (11) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... N'BLE MR. VASA SESHAGIRI RAO, MEMBER (TECHNICAL) Mr. Rohan Muralidharan, Advocate For the Appellant Mr. M. Ambe, Deputy Commissioner (A.R) For the Respondent ORDER ORDER : Per Ms. SULEKHA BEEVI C.S. Brief facts are that the appellant filed refund claim under Notification No.102/2007-Cus. dt. 14.09.2007 for refund of SAD paid by them at the time of import of goods. The claim was rejected by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Chowgule & Company Pvt. Ltd. Vs CC & CCE - 2014 (306) ELT 326 (Tri.-LB). It is prayed that the appeal may be allowed. 3. The Ld. A.R Sri M. Ambe appeared for the Department and supported the findings in the impugned order. 4. Heard both sides. 5. The issue is whether the appellant is eligible for the refund even though there is no endorsement in the invoices as per para 2(b) of the Notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o held that, the need to resort to any interpretative process would arise only where the meaning is not manifest on the plain words of the statute. As held by the Hon'ble Apex Court in the New India Sugar Mills Ltd. v. Commissioner of Sales Tax, Bihar [AIR 1963 S.C. 1207] - "it is a recognized rule of interpretation of statutes that expressions used therein should ordinarily be understood in a sen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as above, we answer the reference made to us as follows. A trader-importer, who paid SAD on the imported .good and who discharged VAT/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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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