2015 (3) TMI 510

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..... d of SAD is available to the trader/importer. Admittedly, in this case, although there is no endorsement on the invoice, the buyer is also not able to take credit as the buyer is not registered with the Central Excise department. As the buyer is not able to take credit of SAD, the condition of Notification no. 102/07 is fulfilled to entitlement of the refund of SAD. In these circumstances, the app .....

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..... of SAD will not be applicable. But in the instant case, they have not made endorsement in the invoice issued in the name of Vishal Steel, who is not registered with the Central Excise department. Therefore, they did not endorse on the invoice with regard to the fact that credit is not available to the buyer. In these circumstances, their refund claim was rejected by the customs on the premises tha .....

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