2014 (5) TMI 561

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.... A.R. JUDGEMENT Per Manmohan Singh: Revenue has come in appeal against Order-in-Appeal No. 11/CUS/APPL/JAL/2009 passed by the Commissioner (Appeals) on 2nd February, 2009 granting refund to the respondent and confirming the order passed by the Adjudicating Authority. Revenue is in appeal against grant of refund by the Adjudicating Authority as well Commissioner (Appeals). 2. Briefly st....

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....y of Customs leviable thereon under sub section (5) of Section 3 of Customs Tariff Act, 1975 subject to the fulfillment of conditions specified therein. As per condition 2(b) of the Notification No. 102/07-Cus dated 14.9.2007, the respondent was required to specifically indicate in the invoices for sale of the goods that 'no credit of the additional duty of customs levied under sub-section (5) of ....

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.... 1975 shall be available. 4. Such narration on the invoices is contrary to the condition 2(b) of Notification No. 102/07-Cus dated 14.9.2007. Other invoices also bear the similar stamp. Therefore, the Commissioner (Appeals) has wrongly relied on the submissions of the Respondents that they have affixed the invoices with the stamp which contained the words 'no credit of the Additional duty levie....

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....available.' However on perusal of invoice, we find that following declaration in stamped by the importer in invoice No. 160 dated 28.11.2007:             goods covered vide Bill of Entry No. 1051 dated 19.10.2007 and invoice No. 1880 dated 18.08.2007 credit of the Additional Duty levied under Sub-Section (5) of Section-3 of the Customs Tari....