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TMI Blog2016 (7) TMI 362X X X X Extracts X X X X X X X X Extracts X X X X ..... reveals that the invoice mentions the price of the goods and VAT on the same along with the endorsement as reproduced above. We find that based on such invoice no credit of SAD can be availed by the buyer. The verification as alleged by Revenue is neither categorical nor to the point of credit available on duty paid under section 3(5) of the Tariff Act. Even if there is no endorsement regarding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Dated 14.9.2007 for the said duty. The claims were disallowed on the ground that the said duty element appears to have been passed on to the consumer which is in violation of the said Notification. To arrive at such conclusion, the original authority relied on the wordings of endorsement in the sales invoice of the appellant which only stated No benefit of Additional Customs Duty amounting to Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 4. The learned AR for Revenue counters the appellant s submission by stating that there is at least one incidence even at the buyer s end to indicate the possible availment of credit by one such buyer. He submitted that the endorsement should be more categorical in terms of the wordings of the notification. 5. Heard both sides and perused the appeal records. 6. The only point for decisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pvt. Ltd. Vs. Commissioner of Customs -2014 (306) ELT 326 (Tri. - LB). The Tribunal concluded that even if there is no endorsement regarding non-admissibility of credit, refund cannot be denied if there is no allegation with supported evidence regarding actually passed on credit and the availment thereof by the buyer. 7. Considering the above discussion and analysis, we find merit in the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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