2016 (8) TMI 798

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..... e come to rescue of the Revenue had there been any enquiry conducted to show that the burden of the additional duty of customs was passed on to the buyer. There is no such instance that has come to record. The invoices produced exhibited that there was only levy of VAT on the goods sold by appellant. No additional duty of customs was charged. Also, an endorsement on original document may not be ne .....

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..... d refund of additional duty of customs on the ground that the duplicate copies of the invoices were stamped with declaration to get refund as required by circular while the original invoice did not contain the declaration. There is also no enquiry conducted at the buyer s end to prove that the invoices issued to them depicted any levy of additional duty of customs. Therefore, refund may be granted .....

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..... Customs 2014 (306) ELT 326 (Tri. LB) that such an endorsement may not be necessary since the invoice do not carry the duty element. This is apparent from para 5.2 of the order which is reproduced below:- Therefore, non-declaration of the duty in the invoice issued itself is an affirmation that no credit would be available. Therefore, non-declaration / non-specification of the duty element as .....

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