2013 (11) TMI 888

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....007-Cus dated 14.9.2007. The appellant is entitled to refund of ACD paid by them at the time of clearance of goods, subject to the condition that at the time of sale of the goods, he specifically indicate in the invoice that in respect of goods covered therein, no credit of the additional Customs duty levied at Sub-section (5) of Section 3 of the Customs Tariff Act, 1975 shall be admissible. 2. It is seen that goods imported by the appellants were subsequently sold by them by raising the invoice. It strands specifically written in the said invoice issued by the appellant that ACD is NA i.e. not applicable. The said invoice also bear endorsement as - 'we do hereby certify that we have not given the credit of Additional Customs duty in thi....

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....oice for sale of the said goods, shall specifically indicate in the invoice that in respect of the goods covered therein, no credit of the additional duty of customs levied under sub-section (5) of section 3 of the Customs Tariff Act, 1975 shall be admissible. As is seen from the above, the said condition only requires that the importer while issuing the invoice for sale of the goods, specifically indicate in the invoice that no credit of the additional duty of customs levied under sub section (5) of Section 3 of Customs Tariff Act, 1975 shall be admissible. Admittedly, the appellants in their sales invoices has endorsed the same laying down that - 'we do hereby certify that we have not given the credit of Additional duty of Customs in ....

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....ment of credit of the same does not arise. Tribunal in number of cases has held that where invoices have shown nil or zero rate of duty paid, the same is sufficient compliance with the condition of endorsement on the invoice inasmuch as the same indicates that no duty has been passed to the buyers. Reference in this regard is to the Tribunal's decisions in the case of Ruchi Acroni Industries Ltd. Vs. CC (Import) Mumbai [2011 (272) ELT 287 (Tri-Mum)] and R.K. G. International Pvt. Ltd. Vs. CCE Noida [2013 (290) ELT 253 (Tri-Del)]. 7. We further note that the Tribunal in the appellants own case i.e. M/s. Singhania Chemicals vs. CC Amritsar vide its order No. 1337-1338/2009-SM dated 15.10.09 has dealt with an identical issue where the refun....