2018 (2) TMI 583

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Tribunal's decision in the case of Chowgule & Company Pvt. Ltd Vs. CCE [2014 (8) TMI 214 - CESTAT MUMBAI (LB)], wherein the Larger Bench has held that the endorsement is merely procedural one and the purpose and object of the endorsement could be achieved when the duty element is not specified in the invoice - refund allowed - appeal allowed - decided in favor of appellant. - C/40167/2015 - 42352 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... refund claim was rejected on the ground that the sale invoice does not contain 'no credit of additional duty of customs levied under sub-section (5) of Section 3 shall be admissible against this invoice'. On appeal, the Commissioner (Appeals) upheld the order of the adjudicating authority. Hence this appeal. 2.1 The issue that comes up for appellate decision is whether the appellants h .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... b. Nova Nordisk India Pvt. Ltd. Vs. CC, Mumbai - 2013 (292 ELT 252 (Tri.-Mum.) c. Vijay Steel Industries Vs. CC, Mumbai - 2015 (315) ELT 436 (Tri.-Mum.) d. Sri Sai Graphics Vs. CCE, Hyderabad - 2017-TIOL-234-CESTAT-HYD e. Narasingh Dass Co. (P) Ltd - 2017 (347) ELT 305 (Tri.-Chen.) 3. On behalf of the appellant, I-du Advocate Shri P. Sridharan, reiterated the grounds .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X