2019 (10) TMI 1332

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..... ribed under N/N. 102/2007 which is required for refund of SAD to the importer. In this case as per the correspondence between the customs and Jurisdictional Assistant Commissioner, it is clear that the supplier has not claimed any refund of SAD and subsequently issued a supplementary invoice in respect of SAD - Since the appellant has borne the burden of SAD by way of supplementary invoice, the en .....

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..... ince initially in the suppliers invoice there was an endorsement that no cenvat credit is available to the purchaser of the goods on this invoice, the credit was denied. 2. Shri Ashish Chauhan, Learned Counsel appearing on behalf of the appellant submits that even though the endorsement was made by the supplier in the original invoice but the supplier has not claimed the refund under Notificati .....

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..... he condition prescribed under Notification No. 102/2007 which is required for refund of SAD to the importer. In this case as per the correspondence between the customs and Jurisdictional Assistant Commissioner, it is clear that the supplier has not claimed any refund of SAD and subsequently issued a supplementary invoice in respect of SAD. Since the appellant has borne the burden of SAD by way of .....

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