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TMI Blog2014 (5) TMI 561X X X X Extracts X X X X X X X X Extracts X X X X ..... is made in the invoice in the form of stamp ‘No credit of Additional duty levied under Sub-section (5) of Section 3 of Customs Tariff Act, 1975 shall be available - it was evident from the invoices referred above that necessary condition prescribed in the notification has not been fulfilled by the importer. Therefore, grant of refund to the respondent is not proper and is liable to be rejected - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .09.2007 in respect of refund of 4% of additional duty of Customs paid on import of goods namely Caraway seeds imported vide Bill of Entry No. 1051 dated 19.10.2007. The adjudicating vide the impugned order, allowed the refund of Rs. 66,894/- holding that the respondents had fulfilled the requirements of notification no. 102/07-Cus dated 14.09.2007 and the Board s circular no. 6/2008-Cus dated 28. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch goods that no credit of additional duty of customs levied under sub-section (5) of section 3 of the Customs Tariff Act, 1975 shall be admissible. However, a scrutiny of their sale invoices No. 154 dated 20.11.2007, 160 dated 28.11.2007, and 161 dated 31.12.2007, available at page 10 11 of the appeal folder reveals that the above mentioned condition has not been fulfilled. Invoice No. 160 dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent supports the impugned order submitting that the Commissioner (Appeals) has rightly granted refund. However he could not clarify why word shall be available have been mentioned in the stamp put up on invoices. 6. On perusal of the adjudication order, we find that the Adjudicating Authority has granted refund relating to the SAD duty. There is a condition in Notification No. 102/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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