2015 (12) TMI 921

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....e For the Respondent : Shri. M.K. Mall, Asst. Commissioner (A.R.) ORDER Per : Ramesh Nair This appeal arising out of Order-in-Appeal No. MUM-CUSTM-SXP-357-12-13 dated 12/6/2012 passed by the Commissioner of Customs (Appeals), Mumbai Zone I, wherein the Ld. Commissioner (Appeals) upheld the Order-in-Original. The fact of the case is that the appellant filed the refund claim of Rs. 18,52....

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....ces 4% SAD was mentioned alongwith CVD and Educational Cess thereof, a stamp was affixed to the effect that no credit of additional duty levied under Section 3(5) of the Customs Tariff Act 1975 shall be admissible. He also referred to the certificate issued by all the relevant buyers that Cenvat credit of 4% SAD was not availed by them. He has also drawn my attention to all the RG 23 register of t....

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.... 4. I have carefully considered the submissions made by both the sides and perused the records. 5. From the invoices of the appellant it is observed that in addition to CVD there is mention of 4% SAD also. However, on the same invoices there is stamp affixed which indicates as no credit of additional duty levied under Section 3(5) of the Customs Tariff Act 1975 shall be admissible. I also per....