2019 (5) TMI 1149 - AT - Customs

Refund of SAD - N/N. 102/2007-Cus dated 14.09.2007 - refund rejected on the ground that the tax invoices did not contain the endorsement to the effect that no credit of additional duty of Customs levied under sub-Section 5 of Section 3 of Customs Tariff Act, 1975 shall be admissible - HELD THAT - Since such endorsement is a mandatory requirement for compliance as per Notification No.102/2007, in absence of such compliance, rejection of refund application by the authorities below, in our considered view, cannot be interfered with at this juncture - refund cannot be allowed - appeal dismissed - decided against appellant.

Summary

The Appellate Tribunal CESTAT MUMBAI dismissed the appeal as the refund claim under Notification 102/2007-Cus was rejected due to missing mandatory endorsement on tax invoices. The rejection was upheld as compliance with the endorsement requirement was not met. (2019 (5) TMI 1149 - CESTAT MUMBAI)