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TMI Blog2013 (11) TMI 1475X X X X Extracts X X X X X X X X Extracts X X X X ..... r technical infraction - since the goods are cars, on which CENVAT is not available and the dealers through whom the goods are sold are also not dealers registered for CENVAT credit purposes, the question of the buyers availing any CENVAT credit would not arise at all. Therefore, non-endorsement of non-availability of SAD does not materially affect the refund claims - Following decision of Commissioner of Customs, Bangalore v. Kohler India Corporation Pvt. Ltd. [2011 (8) TMI 1098 - CESTAT BANGALORE] - appellant is directed to produce before the original adjudicating authority all the documents specified in the deficiency memo and, thereafter, the original adjudicating authority shall consider the refund application afresh and decide the eli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th stamp to state that no CENNAT credit is admissible. (f) Balance sheet for relevant year with auditor report Ledger copy (g) Self declaration that the evidence of 4% CVD has not been passed to any other person. (h) Document evidencing payment of ST/VAT (In original) duly issued by or acknowledged by the concerned ST/VAT authorities. The appellant failed to submit these documents in spite of repeated reminders and accordingly, the Assistant Commissioner passed an order rejecting the refund claim for non-submission of documents as directed by him in the deficiency memo. He also held that in the invoices issued, there is no endorsement to the effect that the buyers are not entitled to take any CENVAT credit of the SAD pai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty for a fresh consideration of the refund claims in accordance with law. Accordingly, he pleads for remanding the case back to the adjudicating authority. 4. The learned Dy. Commissioner (AR) appearing for the Revenue reiterates the findings of the lower authorities. 5. We have carefully considered the rival submissions. 5.1 As regards the non-endorsement of non-availability of CENVAT credit of the SAD paid on the sales invoice, in the invoice issued by the appellant, there is no mention of SAD separately and therefore, the question of buyers taking any credit would not arise at all. In a similar case, where endorsement relating to SAD was not made on the sales invoices, in respect of sales through non-registered dealers this Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X
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