2023 (9) TMI 581

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....claims for refund of 4% Additional Duty of Customs in terms of Notification No.102/2007-Cus. dated 14.09.2007 as amended. After scrutiny, the original authority held that para 2(b) of the Notification No.102/2007-Cus. has not been complied with in as much as that the declaration required under the said para is not endorsed on the invoices. The refund claim were rejected for this reason. On appeal, the Commissioner (Appeals) upheld the same. Hence the appellant is now before the Tribunal. 3. The learned counsel Ms. Shrayashree appeared and argued for the appellant. It is submitted that the appellant is a trader and had imported computer parts etc. which were resold to customers. She submitted that appellant being a trader, they are not el....

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....ich CENVAT credit can be taken. An invoice issued by an importer is also one of the prescribed documents. However, for taking the CENVAT credit, under sub-rule (2) of the said Rule 9, following particulars are required to be indicated, namely, details of the duty or service tax payable, description of the goods or taxable service, assessable value, Central Excise or Service Tax registration number of the person issuing the invoice, name and address of the factory or warehouse or premises 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 ....

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....atute, and which effectuate the object of the Legislature". Applying the ratio of these decisions to the facts of the case before us, it can be seen that the condition relating to endorsement on the invoice was merely a procedural one and the purpose and object of such an endorsement could be achieved when the duty element itself was not specified in the invoice. Since the object and purpose of the condition is achieved by non-specification of the duty element, the mere non-making of the endorsement could not have undermined the purpose of the exemption. Thus we concur with the view taken by this Tribunal in the cases of Equinox Solution Ltd. and Nova Nordisk India Pvt. Ltd. (supra). 5.4 In view of the factual and legal analysis as....