2014 (7) TMI 183 - AT - Customs

Denial of refund claim of SAD - Non fulfilment of condition 2(b) of Notification No.102/07-Cus dt.14.7.2007 - Held that - Invoices did not contain certificate stating no credit of additional duty of customs levied under sub-section (5) of section 3 of Customs Act, 1975 shall be admissible - There was no exception to this in the notification - if there is no such benefit available to the appellant, refund application should be rejected. - Following decision of State of Jharkhand and others vs. Ambay Cements and another 2004 (11) TMI 319 - SUPREME COURT OF INDIA and Mihir Textile Ltd. Vs. CCE 1997 (4) TMI 75 - SUPREME COURT OF INDIA - Decided against assessee.

Summary

The Appellate Tribunal CESTAT NEW DELHI dismissed the appeal as the appellant failed to fulfill the condition of Notification No.102/07-Cus dt.14.7.2007 regarding the certificate in the invoices, resulting in denial of refund of Rs. 3,06,355. Revenue supported the decision citing Supreme Court cases. Appeal was dismissed based on the legal principle from the mentioned cases.