9911796707
TMI Blog2020 (4) TMI 805X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 of Section 3 of Customs Act shall be admissible - HELD THAT:- Non-declaration in the invoices as per para 2(b) of the notification indicating that no credit of additional duty is admissible to the customer is only a procedure required to be adopted. The purpose of the said declaration is that the buyer does not have undue Cenvat credit in case SAD has not been shown separately in the invoices. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l No. 51548 of 2019 - Final Order No. 50426/2020 - Dated:- 12-2-2020 - HON BLE M S. ARCHANA WADHWA, MEMBER (JUDICIAL) Appearance Ms. Reena Rawat, Advocate - for the appellant Shri Y. Singh, DR - for the respondent Archana Wadhwa : After hearing both the sides duly represented Ms. Reena Rawat, learned Advocate for the appellant and Shri Y. Singh, learned Authorised Represe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g was done on the customer invoices, though admits that the same was not put in their own invoices. However, she submits this is a procedural lapse and non-stamping of the invoices would not result in denial of the substantial benefit of notification as has been held by various decisions of the Tribunal. Reliance stand placed upon the Tribunal s decision in the case of R.K.G. International Pvt. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refund, it is seen that the Commissioner (Appeals) has referred to Chartered Accountant s certificate produced on record by the appellant and has observed that the said certificate is not supported by any documentary evidence to show that the duty incidence has not been passed on to the customers. Learned Advocate has brought to my notice a Circular No. 18/2010 dated 8 July, 2010 issued by the Boa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce. Once there is no proposal in the notice to deny refund claim on a particular ground which also does not stand considered by the original adjudicating authority, the consideration of the same by Commissioner (Appeals) amounts to travelling beyond the show cause notice. Inasmuch as the appellant has produced the Chartered Accountant s certificate, the same has to be allowed on this ground alone, ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
