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TMI Blog2024 (2) TMI 1144X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 invoice to Windsor Cotton Mills P. Ltd. did not contain even the mandatory rubber stamp prescribed under condition 2(b) of the above Notification at the time of sale of the goods. Further, the appellant has not submitted detailed Chartere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the present case. The learned counsel submitted that the appellant provided a detailed certificate from their Chartered Accountant to the Commissioner (Appeals), but it was dismissed for not being submitted to the adjudicating authority. However, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... des 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 follows:- "Therefore, non-declaration 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 iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsider 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, if any to the appellant and afford a reasonable opportunity of hearing to them for advancing their claim. The appellant should also co-operate with the Adjudicating Authority in completing the process expeditiously and in any case within ninety days of rec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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