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TMI Blog2013 (11) TMI 756X X X X Extracts X X X X X X X X Extracts X X X X ..... (AR), for the Respondent. ORDER The appeal is directed against the Order-in-Appeal No. 155/Mumbai-III/2012, dated 13-8-2012 passed by the Commissioner of Customs (Appeals), Mumbai-III. 2. The appellant M/s. Novo Nordisk (I) Pvt. Ltd., Bangalore, imported human growth hormone injections under 7 Bills of Entry during the period October to December 2008 and paid import duty including Special Addit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvat credit was actually availed by any of the buyers or otherwise." The appellant preferred an appeal before the lower appellate authority, who rejected their appeal. Hence the appellant is before us. 3. The learned consultant for the appellant submits that at the time of importation of the goods, they have paid the Special Additional Duty of Customs and subsequently while selling the goods they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the above, the purpose of the Notification No. 102/2007-Cus. is achieved and the non-declaration is merely a technical infraction for which substantial benefit should not be denied. He also relies upon the decisions of the Tribunal in the case of Ruchi Acroni Industries Ltd. v. CC (I), Mumbai - 2011-TIOL-501-CESTAT-MUM = 2011 (272) E.L.T. 287 (Tri.-Mum.), Equinox Solution Ltd. v. CC(I), Mumbai - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this, the aforesaid declaration has been prescribed in the Notification. However, in the present case, the appellant is not a registered dealer who is authorized to issue Cenvatable invoices. Secondly, the invoices issued by the appellant, copies of which we have perused, do not indicate the SAD paid. Cenvat credit can be availed only when the invoices are issued by a manufacturer or an importer o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dure or technical infraction. Further, on an identical matter, this Tribunal in the cases cited supra have held that refund would be admissible even when a declaration envisaged under para 2(b) was not made on the invoices issued. Following these decisions, in the present case also, we hold that the appellant is eligible for the refund of duty as per Notification No. 102/2007-Cus. subject of cours ..... X X X X Extracts X X X X X X X X Extracts X X X X
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