2018 (6) TMI 946

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.... ADV. JUDGMENT The Revenue has challenged the legality of the order dated 04.02.2015, passed by the Customs, Excise & Service Tax Appellate Tribunal, South Zone Bench, Bangalore ('the learned Tribunal' for short), whereby the learned Tribunal has allowed an appeal filed by the respondent with regard to the refunding of Special Additional Duty ('SAD' for short) in terms of the Notification No....

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.... imported goods which were sold in the domestic market. However, while verifying the documents submitted by the respondent, the Revenue discovered that the sale invoices do not contain the words "no credit of additional duty of customs levied under Sub-Section (5) of Section 3 of Customs Tariff Act, 1975, shall be admissible against this invoice". According to the appellant, an invoice is manda....

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....order dated 04.02.2015, the learned Tribunal has allowed the appeal, and set aside the order dated 22.10.2013. Hence, this appeal before this Court. 3. Mr. Jeevan J. Neeralgi, the learned counsel for the appellant, has vehemently contended that according to the notification dated 14.09.2007, it is a mandatory that the words quoted above, need to be mentioned in the invoice. However, the invoice....

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....egistration number of the person issuing the invoice, name and address of the factory or warehouse or premise of first or second stage dealers or provider of taxable service, etc. For taking the credit, the quantum of duty paid should be shown in the invoices and the same should be shown separately for each type of duties. In respect of a commercial invoice, which shows no details of the duty paid....