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TMI Blog2013 (11) TMI 888X X X X Extracts X X X X X X X X Extracts X X X X ..... under sub section (5) of Section 3 of Customs Tariff Act, 1975 shall be admissible. Admittedly, the appellants in their sales invoices has endorsed the same laying down that - ‘we do hereby certify that we have not given the credit of Additional duty of Customs in this invoice’. The reason of the appellate authority that such endorsement is not as per the language of condition 2(b) of the notification cannot be appreciated as it only requires the importer to specifically indicate in the invoice that no credit of Additional duty of Customs is admissible to the buyers of the goods. First of all, the same cannot be considered to be a language required to be picked up by the importer for the purpose of endorsing the invoice. The purpose of said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rands specifically written in the said invoice issued by the appellant that ACD is NA i.e. not applicable. The said invoice also bear endorsement as - we do hereby certify that we have not given the credit of Additional Customs duty in this invoice . 3. The appellants subsequently filed refund of ACD paid in terms of notification No. 102/07-Cus dated 14.9.07. The original adjudicating authority examined the invoice and held that all the invoices issued by them bear an endorsement that no credit of Additional duty of Customs shall be admissible. He also took into consideration the certificate issued by the Chartered Accountant certifying that they have not passed on the credit of Additional Customs duty in the sale bills. He accordingly s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le. Admittedly, the appellants in their sales invoices has endorsed the same laying down that - we do hereby certify that we have not given the credit of Additional duty of Customs in this invoice . The reason of the appellate authority that such endorsement is not as per the language of condition 2(b) of the notification cannot be appreciated as it only requires the importer to specifically indicate in the invoice that no credit of Additional duty of Customs is admissible to the buyers of the goods. First of all, the same cannot be considered to be a language required to be picked up by the importer for the purpose of endorsing the invoice. The purpose of said condition is that a clear endorsement should be made on the invoice to indicate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal in the appellants own case i.e. M/s. Singhania Chemicals vs. CC Amritsar vide its order No. 1337-1338/2009-SM dated 15.10.09 has dealt with an identical issue where the refund sanctioned by the original adjudicating authority was reversed by Commissioner (Appeals) and has observed as under:- 6. It appears that appellants fulfilled the condition of Clause (a) to (e) of para 2 of the said notification except it was not worded in the invoices as the words used in the notification as alleged. It is seen that the notification requires that the said invoice shall specifically indicate that no credit of additional duty of customs shall be admissible. The appellants had given certificate on the invoices as under:- We do here ..... X X X X Extracts X X X X X X X X Extracts X X X X
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