2024 (11) TMI 1358

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....e Customs Tariff Act, 1975 for import of adapter plate, power and control cables and APC receiver. The lower adjudicating authority rejected the claim of refund on the ground that the mandatory endorsement as required under Notification No. 102/2007-Cus dated 14.9.2007 has not been made. Hence the appellant preferred an appeal before the learned Commissioner of Customs (Appeals) who vide the impugned order rejected the appeal and upheld the adjudication order. Hence the present appeal. 3. Shri Ganesh Aravind, learned Advocate appeared for the appellant and Shri N. Satyanarayanan, learned Authorized Representative appeared for the respondent. 3.1 The learned Advocate for the appellant submitted that the issue involved in the present ap....

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....nd the same has been shown as 'Claims Recoverable' from the customs authorities in their Books of Accounts. The Ld. Counsel further stated that the matter regarding non-endorsement in invoices for the purposes of SAD refund has been dealt with by the decision of the larger bench of the Hon'ble Tribunal in Chowgule & Company Pvt. Ltd. v. CCE, [2014 (306) E.L.T. 326 (Tri. - L.B.)], wherein it was held that the non-declaration in the invoice was itself an affirmation that no CENVAT Credit is available. Following the decision of the Larger Bench of the Hon'ble Tribunal in Chowgule (supra), the following judgments of the Tribunal have held that the non-endorsement in invoice is insufficient to reject the SAD benefit.: a) Schneider Elect....

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....the indigenous goods vis-à-vis the imported goods. While the former are subjected to sales tax and other local taxes and levies, the import sector escapes them by their very nature. In order to provide a level playing-field to the domestic industry, I propose to impose an additional non-modvatable levy of 8% on imports which is approximately equal to the burden of local taxes on domestic producers. This duty should not be viewed as a protectionist measure but only as a response to a legitimate demand for a level playing field. The new levy would not apply to crude oil, newsprint, capital goods sector under a special tariff regime or goods which are subjected to additional duties of excise in lieu of sales tax, gold and silver importe....

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....nterpreting Notification No. 102/2007-Cus. 5.2 Rule 9 of the CENVAT Credit Rules prescribes the documents on the strength of which 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 sho....