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TMI Blog2019 (6) TMI 1542X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant and the incidence of such amount has been borne by the appellant. Further, due to typographical error, the appellant failed to indicate that no credit shall be admissible. Such non-endorsement as per the requirement of the notification is procedural in nature, for which the benefit of refund cannot be denied to the appellant. In this case, since the appellant had not passed on the SAD e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y including additional Customs duty in terms of Section 3(5) of the Customs Tariff Act, 1975. The goods imported by the appellant were sold to the traders in the domestic market on payment of VAT/Sales Tax. In terms of the said notification, the appellant had filed the refund applications, claiming refund of Additional Duty of Customs (SAD) paid by it during the time of importation of the goods. U ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 30-1-2010, the appellant has filed the present appeal before the Tribunal. 3. On perusal of the sample invoices available in the case file, we find that the appellant had mentioned the SAD amount as (0). Thus, it is evident that no SAD benefit has been passed on by the appellant and the incidence of such amount has been borne by the appellant. Further, we also find that due to typographical err ..... X X X X Extracts X X X X X X X X Extracts X X X X
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