2023 (3) TMI 453

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..... rader-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 No.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 Tribunal in a similar matter in the case of IM/S. INFINITY INDUSTRIES PVT. LTD. VERSUS COMMISSIONER OF CUSTOMS (IMPORT) , CHENNAI-IV [ 2019 (12) TMI 655 - CESTAT CHENNAI] wherein the authorities below had rejected the refund claim on the ground that the commercial invoices .....

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..... inst which the appellant filed appeal before the Commissioner (Appeals). As per the impugned order, the Commissioner (Appeals) upheld the order passed by the adjudicating authority and also observed that the Chartered Accountant certificate cannot be relied to conclude that the appellant has not passed on the duty by issuing the sales invoices. Hence this appeal. 2. Ld. Counsel Shri B. Sivaraman appeared and argued on behalf of the appellant. He submitted that the appellant is a trader and is not registered with the Central Excise Department. There is no possibility of passing on the credit to the buyer of the goods. The decision dt. 24.06.2014 in the case of Chowgule Company Pvt. Ltd. Vs CC CCE in appeal No.C/18-20/2010-Mumbai repor .....

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..... ny 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 invoices, subject to the satisfaction of the other conditions stipulated therein. The above decision is rendered only in the facts of the case before us and shall not be interpreted to mean that conditions of an exemption notification are not required to be fulfilled for availing the exemption. 5. The Tribunal in a similar matter in the case of Infinity Industries Pvt. Ltd. wherein the authorities below had rejected the refund claim on the ground that the commercial invoices did not contain the declaration that no cr .....

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