2015 (2) TMI 511

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....l is directed against order-in-appeal No. 313-314-315/MCH/ DC/ CRARS / 2013 dated 20.5.2013 2. Heard both sides and perused the records. 3. The relevant facts that arise for consideration are that the appellant imported goods and filed various bills of entry, cleared the same on payment of duty along with 4% SAD consequent to sale of such goods and filed application for the refund of SAD in term....

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....following conditions are fulfilled: (b) the importer, while issuing the invoice 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." 5. The learned counsel submits that the very same issue was b....