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TMI Blog2022 (10) TMI 330X X X X Extracts X X X X X X X X Extracts X X X X ..... A trader-importer, who paid SAD on the imported goods and who discharged VAT/ST liability on subsequent sale, and who issued commercial invoices without indicating any details of the duty paid, would be entitled to the benefit of exemption under Notification 102/2007-Cus, notwithstanding the fact that he made no endorsement that credit of duty is not admissible on the commercial invoices, subject to the satisfaction of the other conditions stipulated therein. The Adjudicating Authority is directed to grant the refund within a period of 60 days from the date of receipt of the copy of this order, alongwith interest as per rules - Appeal allowed. - Custom Appeal No. 50933 of 2021-SM - FINAL ORDER No. 50957/2022 - Dated:- 29-9-2022 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said additional duty of customs paid on the imported goods with the jurisdictional customs officer; (d) The importer shall pay on sale of the said goods, appropriate sales tax or value added tax as the case may be; (e) The importer shall, inter alia, provide copies of the following documents along with the refund claim- (i) Document evidencing payment of the said additional duty. (ii) Invoices of sale of the imported goods in respect of which refund of the said additional duty is claimed. (iii) Documents evidencing payment if appropriate sales tax or value added tax, as the case may be, by the importer, on sale of such imported goods. 2. The appellant filed refund claim for a total amount of Rs. 7,75,216/- with respec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ompliance, being a trader who cleared the goods on the strength of commercial invoices. 5. Earlier two Division Benches of this Tribunal had taken contrary view. In the case of Equniox Solutions Ltd and Novo Nodes Pvt. Ltd., the Tribunal under the facts that the import was made by a trader who issued commercial invoice without making the endorsement as stipulated in para 2(b) of the notification, and quantum of SAD paid is not specifically mentioned in the invoices, held that refund of SAD paid should not be denied merely because the required endorsement was not made as that would constitute only at technical infraction. The purpose of Clause 2(b) of the notification is to prevent availing of double benefit, that is the buyer of the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid SAD on the imported goods and who discharged. VAT/sales tax liability on subsequent sale, and who issued commercial invoices without indicating any details of the duty paid, would be entitled to the benefit of exemption under Notification No. 102/2007-CUs, notwithstanding the fact that he made no endorsement that credit of duty is not admissible on the commercial invoice, subject to the satisfaction of the other condition stipulated therein. 9. Accordingly, learned Counsel prays for allowing the appeal with consequential benefits. 10. Learned AR for revenue relies on the impugned order. 11. Having considered the rival contentions, I find that the issue herein is squarely covered by the interpretation of the Larger Bench of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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