2015 (2) TMI 1277

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....er: ARCHANA WADHWA A very short issue is involved in the present appeal. The appellants have been denied the refund of Special Additional Duty (SAD) in terms of Notification No. 102/2007-Cus. dated 14.09.2007 on the sole ground that though the appellants have made an endorsement in the invoice as regards non-passing of the credit of SAD, the said endorsement is not in the format prescribed in th....

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....87 (Tri.-Mum.)] as also to another decision in the case of Equinox Solutions Ltd. Vs. CC (Import) Mumbai [2011 (272) E.L.T. 310 (Tri.-Mum.)]. In fact I find that the issue stands decided by the Larger Bench decision of the Tribunal in the case of Chowgule & Company Pvt. Ltd. Vs. CCE [2014 (306) E.L.T. 326 (Tri.-LB)]. It stands held that   non-declaration of SAD in commercial invoice is a....