9911796707
|
Home
Issues involved: Refund claim of Additional Customs duty under notification No. 102/2007 - Compliance with conditions of the notification.
Summary: The appeals were related to a refund claim of Additional Customs duty under notification No. 102/2007. The original authority had sanctioned the refund claim, but the Commissioner (Appeals) set aside the order. The main issue was whether the conditions of the notification were fulfilled, specifically regarding mentioning in the invoice that no credit of additional duty of customs shall be admissible. The appellant argued that they had fulfilled the conditions by providing certificates in the invoices and from buyers confirming no credit of additional customs duty was allowed. The original authority had approved the refund claim based on these documents. On the other hand, the Revenue contended that the specific wording from the notification should be mentioned in the invoice for eligibility for the refund. Upon examination of the notification and the documents provided, it was found that the appellants had fulfilled all conditions except for the exact wording in the invoices as required by the notification. However, the certificates provided clearly stated that no credit of additional customs duty was given, which was the essence of the requirement. The original authority's decision was based on this understanding, and the Commissioner (Appeals) did not dispute this fact. Ultimately, the Tribunal ruled in favor of the appellants, setting aside the Commissioner (Appeals) order and restoring the original authority's decision to allow the refund claim. The judgment emphasized that the specific wording from the notification was not mandatory as long as the essence of the condition was met, ensuring no unjust enrichment. Separate Judgment: None.
|
