2018 (3) TMI 361

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..... wgule & Company Pvt. Ltd. [2014 (8) TMI 214 - CESTAT MUMBAI (LB)], where it was held that A trader-importer, who paid SAD on the imported goods and who discharged VAT/ST liability on subsequent sale, and who issued commercial invoices without indicating any details of the duty paid, would be entitled to the benefit of exemption under Notification 102/2007-Cus, notwithstanding the fact that he made .....

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..... t rejection of refund claim in terms of Notification No.102/2007-Cus. as amended. 2.1 On behalf of the appellant, Ld. counsel, Shri S. Krishnandh submits that refund has been rejected on two grounds. The first ground is that there was no endorsement on the sale invoices to the extent that no credit has been availed in respect of the imported goods in terms of para 2(b) of the said notification. .....

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..... he other hand, Ld. A.R reiterated the findings in the impugned order. He also submitted that the Chartered Accountant certificate submitted by the appellant requires verification whether it is in compliance with the notification. 4. Heard both sides. The issue whether non-endorsement to the effect that no credit was availed in respect of imported goods on the sales invoices is sufficient ground .....

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