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TMI Blog2018 (6) TMI 946X X X X Extracts X X X X X X X X Extracts X X X X ..... enefit of the refund of SAD. The non-declaration of SAD in commercial invoice is an affirmation that no CENVAT credit thereof, shall be available and the same satisfies the condition of the notification. Hence the respondent is justified in claiming the refund. Appeal dismissed - decided against Revenue. - C. S. T. A. NO.8 OF 2015 - - - Dated:- 5-6-2018 - RAGHVENDRA S. CHAUHAN AND H. T. NARENDRA PRASAD, JJ. FOR THE PETITIONER : SRI JEEVAN J NEERALGI, ADV. JUDGMENT The Revenue has challenged the legality of the order dated 04.02.2015, passed by the Customs, Excise Service Tax Appellate Tribunal, South Zone Bench, Bangalore ( the learned Tribunal for short), whereby the learned Tribunal has allowed an appeal filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... catory Authority, by order dated 05.03.2013, rejected the refund claim of the respondent ostensibly on the ground that it failed to follow the mandatory requirement of the notification dated 14.09.2007. Since the respondent was aggrieved by the said order, it preferred an appeal before the Commissioner of Customs (Appeals), Bangalore. The appeal was dismissed by the Commissioner (Appeals) by order dated 22.10.2013, while giving the same exact reasoning as given by the Adjudicatory Authority. Since the respondent was aggrieved by order, dated 22.10.2013, it preferred an appeal before the learned Tribunal. By order dated 04.02.2015, the learned Tribunal has allowed the appeal, and set aside the order dated 22.10.2013. Hence, this appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny credit would not arise at all. 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 to its nature and quantum in the invoice issued would itself be a satisfaction of the condition prescribed under clause (b) of para 2 of the Notification 102/2007. 6. Although the notification may have prescribed the words which should be included in an invoice, but the words are not magical in their scope since it is a procedural condition, as long as the intention is made clear, even by the use of other words, the assessee cannot be denied the benefit of the refund of SAD. 7. Moreover, a bare perusal of the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X
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