TMI Blog2024 (2) TMI 1144X X X X Extracts X X X X X X X X Extracts X X X X ..... ule Company Pvt. Ltd. Vs. Commissioner of Customs [ 2014 (8) TMI 214 - CESTAT MUMBAI (LB)] wherein it was has held in that case that non-declaration of duty in the invoice issued to the buyer itself is an affirmation that no credit would be available. Appellant has obtained the Chartered Accountant s certificate and has submitted it before the Commissioner (Appeals). The Commissioner (Appeals) has held that non-submission of the Chartered Accountant s certificate before the original authority is not a curable defect and has rejected the claim. Board vide instruction circular issued from F.No. 275/34/2006- CX.8A, has stated that Commissioner (Appeals) while deciding the appeals filed before him u/s 128A of the Customs Act, 1962, sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs (Appeals), Chennai. 2. Brief facts of the case are that the appellant had filed refund claim amounting to Rs.4,51,058/- being the amount paid against 4% Additional Duty of Customs for the import of Water Treatment Machine and Pump With Spares filed under various bills of entry. It was noticed by the department that the appellant had submitted computer generated sales invoices wherein they had stamped and not computer printed the mandatory declaration required under Condition 2(b) of Notification No. 102/2007-Cus. Hence in order to ascertain the veracity of the claim, the sales invoice of one of the buyers viz. M/s. Windsor Cotton Mills P. Ltd. was called for and examined. It was observed that the goods supplied under sales invo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bsence of such text should not lead to rejection of refund claimed. The appellant in support of his relied on the following decisions of the Hon ble Tribunal:- (a) Chowgule Company Pvt. Ltd. reported in 2014 (306) ELT 326 (Tri-LB) (b) RKG International Pvt Ltd Vs. CCE Noida- 2013(290) ELT 253 (Tri) (c) Maruti Suzuki Vs. CC (Import), Mumbai- 2013 (296) ELT 100 (Tri). The learned counsel submitted that Tribunal in the above cases held that if endorsement relating to SAD was not made on the sale invoice, it does not amount to failure to furnish the declaration as per Condition 2(b) of Notification No.102/2007-Cus and that should not result in rejection of refund claim. It is submitted that the above two cases squarely apply to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt s statement was also seen to be dated after the issue of Order in Original. He submitted that the case laws relied by the appellant has to be applied on the facts of each case and prayed that the appeal may be rejected. 5. I have heard both sides and perused the appeal records. The allegation that the stamping was not done in the invoices issued to the buyer has been examined by the Larger Bench of the Tribunal wherein it was has held in that case that non-declaration of duty in the invoice issued to the buyer itself is an affirmation that no credit would be available. The relevant portion of the Larger Bench of the Tribunal in the case of Chowgule Company Pvt. Ltd. Vs. Commissioner of Customs 2014 (306) ELT 326 (Tri. LB), is as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e circumstances it was not proper of him to have rejected the appeal without examining it on merits and after issuing a proper speaking order. 5.3 In the interest of justice, I find it proper to remand the matter back to the Original Authority who shall consider the Chartered Accountant s certificate dated 06/06/2014 apart from the other documents already submitted by the Appellant at the time of filing the refund claim. He should also verify the invoices to check that they don t indicate the payment of SAD. If so he shall accept the same in affirmation that no credit would be available, in line with the judgment of the Larger Bench in Chowgule Company (supra). All other issues are left open. He shall point out discrepancies in writing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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