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TMI Blog2018 (7) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... n-compliance of a condition affixing rubber-stamp seal on the invoice would defeat the very refund claim. This Court is of the considered view that the application filed by the petitioner for refund should be reconsidered on merits and in accordance with law - the matter is remanded to the first respondent for fresh consideration, who shall afford an opportunity of personal hearing to the authorised representative of the petitioner - appeal allowed by way of remand. - W.P. No. 3885 of 2018 and W.M.P. No. 4760 of 2018 - - - Dated:- 4-4-2018 - T.S. Sivagnanam, J. Ms. M. Swarupa for Shri Lakshmi Kumaran, for the Petitioner. Shri A.P. Srinivas, Senior Standing Counsel, for the Respondent. ORDER Heard M/s. M. Swarupa, L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s merits acceptance. 5. Having been satisfied that the petitioner was not intimated about the rejection of the application for refund, the next aspect to be seen is as to whether the first respondent was justified in rejecting the application for the reasons assigned in the impugned order. The only reason for rejection of the refund application is on the ground of non-fulfillment of condition 2(b) of Notification No. 102/2007-Cus., dated 14-9-2007, which states that the importer, while issuing the invoice for sale of the said goods shall specifically indicate in the invoice that in respect of the goods covered therein, no credit of additional duty of customs levied under sub-section (5) of Section 3 of the Customs Tariff Act, 1975 shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... own in the invoices and the same should be shown separately for each type of duties. In respect of a commercial invoice, which shows no details of the duty paid, the question of taking of any 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. 5.3 In the Mangalore Chemicals and Fertilizers Limited s case (supra), the Hon ble Apex Court observed that a distinction, between the provisions of a statute which are o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of Equinox Solution Limited and Nova Nordisk India Private Limited (supra). 7. It appears that the decision would bind the Revenue, and the decision having been rendered on 24-6-2014, the authority ought to have taken note of the said decision. Thus, for the above reasons, this Court is of the considered view that the application filed by the petitioner for refund should be reconsidered on merits and in accordance with law. 8. Accordingly, this writ petition is allowed, the impugned order is set aside and the matter is remanded to the first respondent for fresh consideration, who shall afford an opportunity of personal hearing to the authorised representative of the petitioner, consider their submissions, and pass fresh orders on m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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