2020 (4) TMI 805

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....ce Ms. Reena Rawat, Advocate - for the appellant Shri Y. Singh, DR - for the respondent Archana Wadhwa : After hearing both the sides duly represented Ms. Reena Rawat, learned Advocate for the appellant and Shri Y. Singh, learned Authorised Representative for the Revenue, I find that the issue in the present appeal relates to refund of SAD in terms of Notification No. 102/2007-Cus. dated 14 Se....

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....se and non-stamping of the invoices would not result in denial of the substantial benefit of notification as has been held by various decisions of the Tribunal. Reliance stand placed upon the Tribunal's decision in the case of R.K.G. International Pvt. Ltd. Vs. Commissioner of C. Ex. & Cus. Noida - 2013 (290) ELT 253 (Tri.-Del.) and in the case of Novo Nordisk India Pvt. Ltd. Vs. Commr. of Cus. (A....

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....bserved that the said certificate is not supported by any documentary evidence to show that the duty incidence has not been passed on to the customers. Learned Advocate has brought to my notice a Circular No. 18/2010 dated 8 July, 2010 issued by the Board indicating that such certificate has to be adopted along with self declaration made by the assessee himself. My attention also stand brought to ....