Court allows appeal, sets aside orders, grants relief. Endorsement absence not sole ground for denying SAD refund.

The court allowed the appeals in favor of the appellant, setting aside the impugned orders and providing consequential relief. The judge relied on established decisions and precedents, emphasizing that the absence of the required endorsement on the invoices should not be the sole ground for denying the benefit of the notification regarding the refund of Special Additional Duty (SAD) under Notification No. 102/2007.

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Issues Involved:
Refund of Special Additional Duty (SAD) under Notification No. 102/2007 - Endorsement requirement on sale invoices.

Analysis:
The judgment concerns the issue of refund of Special Additional Duty (SAD) under Notification No. 102/2007. The appellant's refund claim amounting to &8377; 1.71 lakhs and &8377; 2.99 Lakhs was rejected due to the absence of the required endorsement on the sale invoices. The endorsement 'no credit of additional duty of customs levied under sub-section (5) of Section 3 of Customs Tariff Act 1975 shall be admissible' is mandated by para 2(b) of Notification No. 102/2007-Cus. The appellant argued that since the goods were sold under Central Excise invoices without reflecting SAD, the buyers could not avail credit, and thus, their claim should not be rejected.

The judge referred to the Larger Bench decision of the Tribunal in the case of Chowgule & Company Pvt. Ltd. Vs. CCE, which favored the assessee in a similar issue. Additionally, the judge cited various other decisions supporting the appellant's position, emphasizing that the absence of the required endorsement on the invoices should not be a sole ground for denying the benefit of the notification. The decisions cited include Fossil India Ltd. Vs. CC, Novo Nordisk India Ltd. Vs. CC (ACC), R.K.G. International Pvt. Ltd. Vs. CCE, Mirc Electronics Ltd. Vs. CC, Ruchi Acroni Industries Ltd. Vs. CC (Imp), Equinox Solution Ltd. Vs. CC (Imp), CC (P), Amritsar Vs. Malwa Industries Ltd., and Mangalore Chemicals & Fertilizers Ltd. Vs. Deputy Commissioner.

In conclusion, the judge, based on the established decisions and precedents, set aside the impugned orders and allowed the appeals, providing consequential relief to the appellant. The judgment was pronounced in open court, resolving the issue of refund of SAD under Notification No. 102/2007 in favor of the appellant.

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