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TMI Blog2018 (8) TMI 637X X X X Extracts X X X X X X X X Extracts X X X X ..... in invoice of resale of the imported goods, the appellant have not shown SAD paid, on such invoices, nor any details of bill of entry under which the goods were imported - there cannot be deemed passing of the duty, particularly SAD. Reliance placed in the case of Chowgule & Company Pvt.Ltd. [2014 (8) TMI 214 - CESTAT MUMBAI (LB)]. Refund allowed. - APPEAL No. C/557/11 - A/86974/2018 - Dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce that in respect of the goods covered therein, no credit of the additional duty of customs (SAD) levied under sub-section (5) of Section 3 of the Customs Tariff Act, 1975, shall be admissible, but the importer has not given any such indication or declaration in the sale invoices submitted by him along with the refund applications, either in CD form or in paper form. Accordingly, he rejected the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umber of the person issuing the invoice, name and address of the factory or warehouse or premises of first or second stage dealers or provider of taxable services, etc. Further for taking the credit, the quantum of duty paid should be shown in the invoices and the same should be shown separately for each type of duties. It was further held that in the absence of such particulars in the invoice, no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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