2017 (12) TMI 1606

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..... ARASINGH DASS & CO. (P) LTD. VERSUS COMMR. OF CUS., TRICHY & CHENNAI [2017 (4) TMI 315 - CESTAT CHENNAI], wherein reliance placed in Larger Bench of the Tribunal in the case of Chowgule & Company Pvt. Ltd. v. Commissioner of Customs [2014 (8) TMI 214 - CESTAT MUMBAI (LB)] which has held that such an endorsement may not be necessary since the invoice do not carry the duty element - refund allowed. .....

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..... als. 2. Today, when the matter came up for hearing, on behalf of the appellants, Shri M. Karthikeyan, Ld. Advocate submitted that the issue is already covered by plethora of decisions in particular, that of Tribunal's Larger Bench in the case of Chowgule Company Pvt. Ltd. Vs CC CE - 2014 (306) ELT 326 (Tri.-LB), which was followed by Tribunal in the case of Narasingh Dass Co. (P) Ltd. .....

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