2023 (3) TMI 453

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....r the Appellant Ms. Anandalakshmi Ganeshram, Superintendent (A.R) - For the Respondent ORDER Brief facts of the case are that the appellant filed three refund claims for refund of SAD amount of Rs.10,97,996/-. After scrutinizing the documents, the adjudicating authority observed that the sales invoices were not endorsed with the mandatory declaration that "no cenvat credit can be availed ....

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....n MANU/CM/0064/2014 [2014 (306) ELT 326 Tri.-LB) was relied by the Ld. Counsel to argue that trader / importer who has paid Special Additional Duty (SAD) on the imported goods and who discharged VAT / Sales Tax liability on subsequent sale of the goods without indicating any details of the duty paid would be entitled to benefit of refund Notification No.102/2007-Cus., notwithstanding the fact that....

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....it was held as under : "5.4 In view of the factual and legal analysis as above, we answer the reference made to us as follows. A trader-importer, who paid SAD on the imported goods and who discharged VAT/ST liability on subsequent sale, and who issued commercial invoices without indicating any details of the duty paid, would be entitled to the benefit of exemption under Notification No.10....

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....regard to the third issue alleging that Chartered Accountant is factually incorrect, Ld. counsel adverted to the discussions made by the Commissioner (Appeals) in the last paragraph of the impugned order. He submitted that it alleges that since the Chartered Accountant has stated in the certificate that the sales invoices are endorsed as per the requirement under 2(b) and when such requirement has....