2018 (8) TMI 1355

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....al under Section 130 of the Customs Act,1962 (the Act) challenges the order dated 1st November, 2016 passed by the Customs, Excise and Service Appellate Tribunal (Tribunal). By the impugned order, the respondent assessee's claim for refund of Special Additional Duty (SAD) of customs was allowed. 2. The Revenue in appeal urges the following questions of law for our consideration : (a) Whe....

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....een rendered on the basis of Chartered Accountant's Certificate as well as the Certificate issued by the Superintendent of Central Excise, in charge of the respondent factory. 4. Ms. Cardozo, learned Counsel appearing on behalf of the Revenue submits that this finding of the Tribunal is perverse. This as the invoice which was issued by the respondent at the time of the sale of the goods ind....

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.... Additional Duty of 4% has been passed on to its buyers by the respondent assessee. In fact, the plain reading of the endorsement is that the buyer of goods from the respondent would not be entitled to avail of any credit of Special Additional Duty. Therefore, even if the invoice is taken as primary evidence, the endorsement therein is in accord with the certificates issued by the Superintendent o....