2019 (2) TMI 267

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..... sements were made on the sales invoices - Larger Bench of the Tribunal in the case of Chowgule & Company [2014 (8) TMI 214 - CESTAT MUMBAI (LB)] has observed that the said endorsement is not mandatory - rejection of refund not justified - appeal allowed - decided in favor of appellant. - C/42330/2014 - Final Order No. 40025/2019 - Dated:- 7-1-2019 - Ms. Sulekha Beevi C.S., Member (Judicial) .....

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..... decision of the Larger Bench of the Tribunal in Chowgule Company Pvt. Ltd. reported in 2014 (306) ELT 326 (Tri. LB). 3. The ld. AR Shri Jagan Babu supported the findings in the impugned order. 4. Heard both sides. 5. The issue is with regard to rejection of SAD on the ground that para 2(b) of Notification 102/2007 has not been fulfilled. On perusal of records, I find that the appellant .....

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