2015 (3) TMI 119

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.... Per: P R Chandrasekharan: 1. The appeal is directed against Order-in-Appeal No. MUM-CUSM-AMP-111-13-14 dated 10/07/2013 passed by Commissioner of Customs (Appeals), Mumbai. Vide the impugned order, the learned lower appellate authority has set aside the order of the adjudicating authority granting refund of SAD paid by the appellant, M/s. Mediatech India Distribution Pvt. Ltd. under Notifica....

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....esale of the goods in India. The matter was examined at length by the Assistant Commissioner of Customs who after satisfying that the appellant has not passed on the incidence of SAD to the buyers, sanctioned the refund of Rs. 1,18,018/- of the SAD paid. In appeal, the lower appellate authority has set aside the said order, only on the ground that there is no endorsement in the domestic sale invoi....

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....n. Therefore, on the strength of the invoices issued by the appellant, nobody could have availed any Cenvat Credit. The very same issue was considered by the Larger Bench of this Tribunal in the case of Chowgule & Company Pvt. Ltd. Vs. CCE - 2014 (306) ELT 326 (Tri-LB) and Larger Bench of this Tribunal concluded as follows: "In view of the factual and legal analysis as above, we answer the refe....

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....of the lower authority merits to be set aside and the appellant granted the refund. 3. The learned Additional Commissioner (AR) appearing for the Revenue reiterates the findings of the lower appellate authority. 4. I have carefully considered the submissions made by both the sides. 4.1 As is evident from the domestic sale invoices, there is no mention anywhere in those invoices of the SAD....