9911796707
TMI Blog2014 (5) TMI 561X X X X Extracts X X X X X X X X Extracts X X X X ..... : Revenue has come in appeal against Order-in-Appeal No. 11/CUS/APPL/JAL/2009 passed by the Commissioner (Appeals) on 2nd February, 2009 granting refund to the respondent and confirming the order passed by the Adjudicating Authority. Revenue is in appeal against grant of refund by the Adjudicating Authority as well Commissioner (Appeals). 2. Briefly stated, the facts of the case are that the res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n (5) of Section 3 of Customs Tariff Act, 1975 subject to the fulfillment of conditions specified therein. As per condition 2(b) of the Notification No. 102/07-Cus dated 14.9.2007, the respondent was required to specifically indicate in the invoices for sale of the goods that 'no credit of the additional duty of customs levied under sub-section (5) of section 3 of the Customs Tariff Act, 1975 shal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the invoices is contrary to the condition 2(b) of Notification No. 102/07-Cus dated 14.9.2007. Other invoices also bear the similar stamp. Therefore, the Commissioner (Appeals) has wrongly relied on the submissions of the Respondents that they have affixed the invoices with the stamp which contained the words 'no credit of the Additional duty levied' under sub-section (5) of section 3 of the Custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t following declaration in stamped by the importer in invoice No. 160 dated 28.11.2007: goods covered vide Bill of Entry No. 1051 dated 19.10.2007 and invoice No. 1880 dated 18.08.2007 credit of the Additional Duty levied under Sub-Section (5) of Section-3 of the Customs Tariff Act, 1975, shall be available 7. In view of this, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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