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TMI Blog2022 (5) TMI 1108X X X X Extracts X X X X X X X X Extracts X X X X ..... for Rs. 6,23,312/- of Additional Duty of Customs @ 4%, paid by them at the time of import of the goods, under Notification No. 102/2007-Cus dated 14.09.2007. The Sanctioning Authority taking a reference of Board Circular No. 27/2010-Customs dated 13.08.2010 contended that since the appellant had paid the SAD by way of debiting in their MEIS scrip, the refund was not maintainable. Accordingly, the Adjudicating Authority returned the claim as provided under para 4.2 of chapter 14 of customs manual vide letter dated 27.04.2017. Aggrieved by the said letter the claimant had preferred an appeal before commissioner (Appeals) Ahmedabad, who vide OIA No. AHD-CUSTM-000-APP-011-18-19 dated 18.04.2018 remanded the matter back to the proper officer. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may decide the appeal finally. 3. Shri G. Kirupanandan, Superintendent (Authorized representative) appearing on behalf of the revenue reiterates the findings of the impugned order. 4. I have carefully considered the submissions made by both the sides and perused the records. I find that the matter was twice decided by the adjudicating authority. The only ground for rejection of refund given by the adjudicating authority is (i) that the amount of SAD paid by the appellant by way of debiting in MEIS scrip (ii) No declaration was found on the sale invoice regarding non admissibility of cenvat credit of SAD. As regard the issue that whether the refund is admissible when an assessee paid the SAD by debiting MEIS has been settled in the judgmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tling it down cannot be imposed" 18. In Modi Rubber Ltd. v. Union of India, 1978 (2) ELT (J127) (Del), a similar issue was examined and this Court held as under: "Further, it is quite open to the Government to grant an exemption subject to conditions if the object of the Government in granting an exemption is to benefit the consumer by the reduction of the selling price of the goods, then the Government notification grating the exemption should itself say so For instance, notification GSR 1089, dated 29th April, 1969 expressly stated that the benefit of the exemption was to be available only to those manufacturers who produce proof to the satisfaction of the Collector that such benefit has been passed on by them to whom they have sold ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the exemption in terms of the Notification No. 102/2007-Cus sued under Section 25(1) of the Act. An amendment to a notification issued in exercise of the powers under Section 25(1) of the Act has to be brought about only by issuing another notification under that provision. Inasmuch as the circulars under challenge seek to impose an additional restriction for grant of refund of the SAD under Notification No. 102/2007-Customs, they are ultra vires of the Act and not be legally sustained. Consequently, it is declared that the Circular Nos. 6/2008, 10/2012 and 18/2013 issued by the C.B.E. & C., insofar as they seek to deny importers and exporters the refund of the SAD paid by using DEPB scrips, are invalid. 21. The rejection of the peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cribes the documents on the strength of which CENVAT credit can be taken. An invoice issued by an importer is also one of the prescribed documents. However, for taking the CENVAT credit, under sub-rule (2) of the said Rule 9. Following particulars are required to be indicated, namely, details of the duty or service tax payable, description of the goods or taxable service, assessable value, Central Excise or Service Tax registration number of the person issuing the invoice, name and address of the factory or warehouse or premises of first or second stage dealers or provider of taxable service, etc. For taking the credit, the quantum of duty pald should be shown in the Invoices and the same should be shown separately for each type of duties. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch they best harmonize with the object of the statute, and which effectuate the object of the Legislature". Applying the ratio of these decisions to the facts of the case before us, it can be seen that the condition relating to endorsement on the invoice was merely a procedural one and the purpose and object of such an endorsement could be achieved when the duty element itself was not specified in the invoice. Since the object and purpose of the condition is achieved by non-specification of the duty element, the mere non-making of the endorsement could not have undermined the purpose of the exemption. Thus we concur with the view taken by this Tribunal in the cases of Equinox Solution Ltd. and Nova Nordisk India Pvt. Ltd. (supra). 5.4 In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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