2016 (7) TMI 362

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....llant Shri B. Balamurugan, AC (AR) for the Respondent ORDER There are four appeals on same set of facts against common impugned order dated 1.5.2014. 2. The appellant imported PVC resins and paid Additional Duty of Customs under section 3(5) of Customs Tariff Act, 1975. Later, they filed claim for refund under Notification No.102/2007-Cus. Dated 14.9.2007 for the said duty. The claims ....

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.... credit of Special Additional Duty paid under section 3(5) of the Customs Tariff Act can be availed based on these invoices as payment of such duty has not been indicated in the invoice. It is his case that there is sufficient compliance of the provisions of above notification to correctly claim the refund. The rejection is untenable and not sustainable. 4. The learned AR for Revenue counters t....

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....he point of credit available on duty paid under section 3(5) of the Tariff Act. The endorsement made makes it clear that no benefit is passed on which is further reinforced by non-mentioning of the impugned duty in the invoice. We also find that the Larger Bench of the Tribunal had occasion to examine similar situation in the case of Chowgule & Company Pvt. Ltd. Vs. Commissioner of Customs -2014 (....