Mandatory invoice endorsement governs refund eligibility under Customs notification, and absence of the prescribed declaration defeats the claim.

Refund under Notification No. 102/2007-Cus was treated as dependent on strict compliance with the invoice endorsement requirement that no credit of additional duty of customs under Section 3(5) of the Customs Tariff Act, 1975 would be admissible. Because the tax invoices did not contain the mandatory endorsement, the condition for claiming refund was not satisfied and the refund application was rejected. The rejection was upheld on the basis that the notification's procedural requirement was a necessary prerequisite to refund eligibility.

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Issues: Whether refund under Notification No. 102/2007-Cus dated 14.09.2007 was admissible when the tax invoices did not contain the required endorsement that no credit of additional duty of customs under Section 3(5) of the Customs Tariff Act, 1975 would be admissible.

Analysis: The refund claim was rejected because the invoices lacked the mandatory endorsement prescribed by the notification. Compliance with the endorsement condition was treated as a necessary prerequisite for grant of refund, and the absence of such compliance meant that the refund application could not be granted.

Conclusion: The rejection of the refund claim was upheld.

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