https://www.taxtmi.com/highlights?id=66225 Refund of SAD - Stamp of endorsement - Even though it is alleged by the department that two sales invoices did not bear the required endorsement, it is not established whether these invoices verified by Review Cell are the original invoices issued to the buyer by the appellant. So also there is no evidence to establish that the buyer had availed credit on these alleged invoices. There are no merits in the grounds alleged for remand of the matter. - Refund cannot be denied - AT en-us Fri, 28 Oct 2022 15:14:03 +0530 Fri, 28 Oct 2022 15:14:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=66225 Refund of SAD - Stamp of endorsement - Even though it is alleged by the department that two sales invoices did not bear the required endorsement, it is not established whether these invoices verified by Review Cell are the original invoices issued to the buyer by the appellant. So also there is no evidence to establish that the buyer had availed credit on these alleged invoices. There are no merits in the grounds alleged for remand of the matter. - Refund cannot be denied - AT Highlights Customs Fri, 28 Oct 2022 15:14:03 +0530 https://www.taxtmi.com/highlights?id=66225