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TMI Blog2013 (11) TMI 945X X X X Extracts X X X X X X X X Extracts X X X X ..... 2(b) of the said Notification by the lower authorities - Held that:- As no SAD is shown in the invoice which amounts that the endorsement as per condition 2(b) of the Notification, appellants are entitled for refund claim - Following decision of RUCHI ACRONI INDUSTRIES LTD. Versus COMMR. OF CUS. (IMPORT), MUMBAI [2010 (12) TMI 1018 - CESTAT, MUMBAI]. Non-fixation of invoices with the stamp sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods. The refund of the same is admissible to the appellant in terms of provisions of Notification No. 102/2007-Cus., dated 14-9-2007. 2. It is seen that initially original adjudicating authority rejected the refund claim on the ground of time bar as also on the ground that invoices issued by the appellant do not bear the stamp stating that no credit of additional duty of customs shall be admissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them do not show the said amount. As such, their buyers are not in a position to claim the credit. It seems that there is no dispute on the above factual position. The refund claim has been denied on the technical ground of non-fixation of stamp on the invoice. 5. Tribunal in the case of Ruchi Acroni Industries Ltd. v. CC (Import), Mumbai - 2011 (272) E.L.T. 287 (Tri.) has held that where the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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