TMI Blog2023 (11) TMI 917X X X X Extracts X X X X X X X X Extracts X X X X ..... cular issued by the Board and that the sale invoices do not mention the name of the appellant on the invoice. However, there is a clear endorsement on the invoice that the goods have been imported by the consignor vide Bill of Entry No. 618526 date 24.5.2010 and that in respect of the goods no credit of additional duty of customs has been availed. Any doubts regarding the importer could have been ascertained from the details given in the BE. As per Board Circular No. 16/2008-Cus dated 13.10.2008, it has been clarified that in case of sale of imported goods by importer through consignment agent / stockist, the refund of 4% CVD shall be granted by customs field formation subject to the condition that the consignment agent / stockist has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f facts of the case are that the appellant imported LDPE Processed Granuules, Calcium Carbonate Powder etc. vide 7 bills of entry by paying 4% CVD and were selling the same through consignment agent / stockist. They had filed refund applications of the CVD duty in terms of Notification No. 102/2007-Cus dated 14.9.2007 as amended. After examining the records, the original authority sanctioned the refund. The department preferred an appeal before Commissioner of Customs (Appeals) who vide the order impugned herein allowed the appeal of the Revenue and set aside the order of the original authority who had sanctioned the refund on the ground that the declaration of endorsement/stamping made on the invoices are not as per the Circular issued by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itted to the department along with CA certificate. A procedural errors should not be a reason to deny substantial relief. He relied on the decision of the Larger Bench of the Tribunal in Chowgule Company Pvt. Ltd. Vs. Commissioner of Customs Central Excise reported in 2014 (306) ELT 326 (Tri. LB). He prayed that the appeal may be allowed and the refund be directed to be sanctioned. 3.2 The learned AR Smt. Anandalakshmi Ganeshram appeared on behalf of the department. She reiterated the findings given in the impugned order. 4. I have carefully gone through the facts of the case and the appeal, I find that the refund claim is sought to be denied on technical grounds that the wordings of the endorsement made in the sales invoice are n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance of the conditions by the appellant as apart from two issues all other conditions have been complied with. The minor non-compliance of procedure pointed out in the impugned order could otherwise have been verified with contemporary documents and on physical enquiry should not have led to the denial of substantial benefit especially in this era of trade facilitation. I find that the Larger Bench of the Tribunal in Chowgule Company Pvt. Ltd. (supra) has examined the similar issue and held that in respect of a commercial invoice, which shows no details of the duty paid, the question of taking of any credit would not arise at all. Therefore, non-declaration of the duty in the invoice issued itself is an affirmation that no credit would be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subsequent trading have also been left out of its purview, since they bear the burden of Sales tax at the time of first sale. The new levy will also not apply to inputs imported under export-promotion schemes. In addition, there may be other sectors eligible for exemptions. These would be examined and if considered appropriate notified separately. The rate of levy was subsequently reduced to 4%. All goods imported for subsequent sale were initially exempted from levy of SAD vide Sl. No. 11 of the Table Annexed to Notification No. 29/1998-Cus., dated 2-6-1998. The said exemption underwent many changes over the years and the present exemption is contained in Notification 102/2007-Cus. wherein the exemption is operationalised through a re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the duty in the invoice issued itself is an affirmation that no credit would be available. Therefore, non-declaration/non-specification of the duty element as to its nature and quantum in the invoice issued would itself be a satisfaction of the condition prescribed under clause (b) of para 2 of the Notification 102/2007. 5.3 In the Mangalore Chemicals and Fertilizers Ltd. s case (supra), the Hon ble Apex Court observed that a distinction, between the provisions of a statute which are of a substantive character and were built-in with certain specific objectives of policy on the one hand and those which are merely procedural and technical in nature on the other, must be clearly drawn. It was further held in the said decision that w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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